COVID-19 response variations
This general article explains the Commissioner of Inland Revenue’s discretion found in ss 6H and 6I of the Tax Administration Act 1994 to vary a requirement under an Inland Revenue Act (including for these purposes the Unclaimed Money Act 1971) to help customers manage the impacts of COVID-19. It applies from 17 March 2020 to 30 September 2023.
|
Note: This guidance was first published on 21 August 2020 as separate page on the IR Tax Technical website. It was converted to a General Article on 13 October 2026. The text of the General Article is unchanged from when it was first published, although the formatting has been updated. |