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SPS 21/03
06 Oct 2021
01 Oct 2021

Tax payments - when received in time

This standard practice statement updates and replaces SPS 20/04 Tax payments – when received in time, which was published in Tax Information Bulletin, Vol 32, No 7 (August 2020). This Statement reflects the removal of cheque exception arrangements as a payment method option, effective from 1 March 2021, as New Zealand banks phase out the use of cheques.

Tax Information Bulletin Vol 33 No 10 - November 2021

Please note that the move to 7-day banking does not change the due date for tax payments.