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Resurgence Support Payment (RSP) Businesses affected by the alert level increase that started on 17 August are able to apply for a Resurgence Support Payment. Find out more

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We’re aware that there were a number of hail events during December 2020 in South Canterbury, Otago and the Tasman region. We know these events have caused financial issues for many farmers, growers and orchardists.

Affected customers can self-assess an adverse event and then apply to use the Income Equalisation Scheme (IES) discretions. The IES discretions would include allowing early refunds. We will look favourably on impacted business self-assessment of an adverse event, however we may still ask for clarification of individual circumstances.

Find out more about the income equalisation scheme and if you qualify to an early withdrawal.

Income equalisation scheme

Other support in place for affected customers

Customers who may have missed tax or social policy obligations can apply to have late filing and late payment penalties remitted.

We may be able to help in other ways including hardship relief and Working for Families Tax Credit payments.

There is also the temporary loss carry-back scheme available to customers depending on their circumstances.

Temporary loss carry-back scheme


Farmers, growers and orchardists affected by the hail and who are struggling to deal with their tax affairs, are encouraged to contact their tax advisor first. If you wish to speak to us, you can call 0800 473 566.

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