SPS 21/03
Issued
06 Oct 2021
Start
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.