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Inland Revenue
Inland Revenue
Inland Revenue

Tax Policy

Information release
Published 27 May 2022

Cabinet paper CAB-21-SUB-0287: Tax Administration (Top of the South Island Flood Event) Order 2021

Information release for the Tax Administration (Top of the South Island Flood Event) Order 2021. 

The Order enables the Commissioner of Inland Revenue to remit interest charged for late payments of tax where that late payment was caused by taxpayers being physically prevented from paying this tax because of the flooding caused by heavy rainfall in the West Coast, Nelson, Tasman, and Marlborough regions in the period beginning on 15 July 2021 and ending on 18 July 2021.

Documents in this information release
  1. IR2021/314 – Tax policy report: Order in Council: Tax Administration (Top of the South Island Flood Event) Order 2021 - use of money interest relief (20 July 2021) (4 pages;PDF231 KB;DOCX92 KB)
  2. CAB-21-SUB-0287 – Cabinet paper: Tax Administration (Top of the South Island Flood Event) Order 2021 (22 July 2021)(3 pages;PDF77 KB;DOCX48 KB)
  3. CAB-21-MIN-0287 – Minute: Tax Administration (Top of the South Island Flood Event) Order 2021 (22 July 2021) (1 page;PDF117 KB;DOCX105 KB)
Additional information

The Cabinet paper was considered and confirmed by Cabinet on 22 July 2021.

One attachment to the Cabinet paper is not included in this information release as it is publicly available: