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COV 22/01
02 Mar 2022
01 Mar 2022
31 Jul 2022

Variation to section EI 1 of the Income Tax Act 2007

This variation extends the deadline for making an application to the Commissioner under s EI 1 to spread back income from timber to previous income years.  The deadline under s EI 1 is one year from the end of a person’s income year.  This variation extends this deadline to 31 July 2022. 

Tax Information Bulletin - April 2022

Tax Administration Act 1994: ss 6H and 6I
Income Tax Act 2007: s EI 1(3)