This order, which comes into force on its notification in the Gazette, declares the January Flood Events to be emergency events for the purpose of section 183ABA of the Tax Administration Act 1994.

The order will apply to taxpayers who are significantly adversely affected by the January Flood Events in respect of making a payment required by tax law by the due date.

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 a due date. The Commissioner may then remit the interest if 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 the close of 30 April 2023.