This note is not part of the order, but is intended to indicate its general effect.
This order, which comes into force on the day after the date on which it is made, declares the April Flood Events to be emergency events for the purpose of section 183ABA of the Tax Administration Act 1994.
The order will apply to taxpayers that are physically prevented by the April Flood Events from making a payment required by tax law by the due date. For example, this will include individuals and companies that are prevented from making PAYE payments to the Commissioner of Inland Revenue because staff or tax agents are unable to access the relevant building or because the records have been destroyed.
The effect is that taxpayers may ask the Commissioner of Inland Revenue to remit interest charged under Part 7 of the Tax Administration Act 1994 for failing to make payments by the due date. The Commissioner may then remit the interest if the Commissioner is satisfied that—
it is equitable that the interest be remitted; and
the taxpayer asked for the relief as soon as practicable; and
the taxpayer made the payment as soon as practicable.
The order expires and is revoked on 30 June 2017.
Date of notification in Gazette: 18 April 2017.
This order is administered by the Inland Revenue Department.