New Zealand Tax Agency Clarifies Filing of 2023 Income Tax Returns

The New Zealand Inland Revenue Feb. 12 clarified the filing of 2023 income tax returns. The clarification includes: 1) the extension of the deadline to April 2 from March 31 for filing the 2023 income tax returns for taxpayers linked to a tax agent with an extension of time; 2) the March 31, 2028, time bar for tax agents filing their taxpayer’s return on or before March 31, 2024, and March 31, 2029, for those filing after March 31, 2024; 3) the deferral status for taxpayers with exceptional circumstances, available until March 30; and 4) the determination of a second ...