On 8 June 2021, the Tax Administration (Canterbury Flood Event) Order 2021 came into effect. The Canterbury Flood Event is now an emergency event for the purpose of section 183ABA of the Tax Administration Act 1994.
The order applies to taxpayers who were physically prevented by the Canterbury Flood Event from making a tax payment by the due date. Affected customers can apply for remission of use of money interest as well as any late filing and/or late payment penalties. For example, this will include individuals and companies that could not make payments to us because staff or tax agents could not access the relevant building, or because the records have been destroyed.
For more information please contact us on our emergency helpline 0800 473 566.
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