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On 22 July 2021, the Tax Administration (Top of the South Island Flood Event) Order 2021 came into effect. The Top of the South Island Flood Event from 16-19 July, is now an emergency event for the purpose of section 183ABA of the Tax Administration Act 1994.

Tax Administration Act 1994 183ABA Remission in circumstances of emergency event

The order applies to taxpayers who were physically prevented by the Top of the South Island 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 taxpayers who 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, refer to Flooding in the West Coast, Tasman and Marlborough regions, or contact us on our emergency helpline 0800 473 566.

Flooding in the West Coast, Tasman and Marlborough regions

Last updated: 23 Jul 2021
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