Tax Return Deadline and Extensions for Tax Agents

For  taxpayers with a 31 March financial year-end, the Tax Administration Act 1994 requires that annual income tax returns be furnished no later than 7 July of the following income year. 

This is a statutory deadline that applies unless Inland Revenue (IRD) grants an extension. Tax agents may have until 31 March of the following year to file returns for their clients.

Links

• Standard Practice Statement SPS 24/02 – Extension of Time Arrangements

• IRD Website – Extension of Time Arrangements for Intermediaries

• TAA 1994 Section 37 - Dates by which annual returns to be furnished

• TAA 1994 124C - Tax Agents