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Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

We are reviewing the accounts of our customers who received one or more Resurgence Support Payment (RSP). The review is to make sure customers met the eligibility criteria and used these payments in line with the RSP terms and conditions. If we find your client was ineligible or has passed the RSP through to the business owners, shareholders, partners, trustees or other members of the business, or used the RSP for personal expenses, we may act to recover these payments.

Income tax returns

Resurgence Support Payments should not be included as income in a client’s income tax return, provided that the RSP has been correctly applied to business expenses. When claiming expenses, your client is not entitled to claim a deduction for expenses the RSP was applied to. As part of the annual income tax return process, we encourage tax agents to check that these requirements have been applied.

GST returns

GST-registered businesses are required to return GST to us on the Resurgence Support Payment(s). They can also claim GST for items they paid for out of the payment they got under the RSP scheme.

If you need to check the eligibility criteria.

Eligibility for the Resurgence Support Payment 

To find out whether a business applied for the RSP, check the register.

Resurgence Support Payment recipient search

If a client has received an RSP incorrectly, you can set up an instalment arrangement.

Instalment arrangements for clients

Last updated: 25 Mar 2022
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