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Extension of filing time provision extended for Canterbury

Hon Peter Dunne

Minister of Revenue

Monday 12 March 2011

Media Statement
Extension of filing time provision extended for Canterbury

“It’s one year on since the big earthquake in Canterbury and Government recognises that people in Canterbury are still dealing with very difficult circumstances,” says Revenue Minister Peter Dunne.

“The Government has therefore extended a temporary measure introduced after the February earthquakes for a further six months,” Mr Dunne announced today.

The Canterbury Earthquake (Inland Revenue Acts) Amendment Order 2012 continues until 1 October 2012, Inland Revenue's ability to extend time limits for meeting tax obligations. This measure provides extra time for businesses to prepare and file returns that in many cases, would otherwise fall due at the end of the month.

The Commissioner of Inland Revenue currently has the discretion to extend statutory tax dates on a case or class-of-cases basis. Following discussions with Canterbury based practitioners, Inland Revenue’s discretion to extend time limits has been continued for a further six months, in recognition that taxpayers and agents are still experiencing difficulties meeting some time limits specified in tax legislation, as many businesses are still dealing with lost records and disrupted systems.

“Despite everything they have to contend with, Christchurch businesses have made great efforts in complying with their tax obligations. Extending this temporary measure is a recognition of the difficulties people are still facing and is a practical measure we can take to help those businesses get back on their feet,” says Mr Dunne.

Further information on the extensions of time to comply with tax obligations is contained in a fact sheet on Inland Revenue’s policy website at


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