Due dates extended for customers affected by recent adverse or emergency events

An Order in Council has been made extending the following due dates:

• 2023 income year due date for writing off bad debts (section DB 31 of the Income Tax Act 2007)
• 2022 income year due date for payment of beneficiary income (section HC 6 of the Income Tax Act 2007)

The date for affected customers to take the necessary action, is now 31 May 2023.

Tax Administration (Extension of Due Dates) Order 2023