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Many businesses and organisations will have changed the way they operate to respond to the challenge of COVID-19. There are new measures designed to help businesses and their employees deal with the COVID-19 outbreak. We want to help customers understand the tax implications of these changes.

COVID-19 support schemes

The government announced several schemes to support businesses and organisations impacted by COVID-19.

COVID-19 Support Payment

The COVID-19 Support Payment (CSP) was for viable and ongoing businesses or organisations facing a reduction in revenue due to COVID-19 circumstances.

COVID-19 Support Payment 

Temporary loss carry-back scheme

Businesses expecting to make a loss may be eligible to use the temporary loss carry-back scheme.

Temporary loss carry-back scheme

Small Business Cashflow Scheme

Your business or organisation may be eligible for a loan from the Government.

Small Business Cashflow Scheme

Resurgence Support Scheme

The Resurgence Support Payment was for viable and ongoing businesses or organisations facing a reduction in revenue due to an alert level increase of 2 or higher.

Resurgence Support Payment

Managing tax

Assistance may be available if your business is having difficulties because of COVID-19.

Paying tax

If you’re unable to pay your taxes on time due to the impact of COVID-19, we can help.

COVID-19 Difficulty in paying tax

COVID-19 Making payments to Inland Revenue

Claiming deductions

If your business has downscaled or stopped operating due to COVID-19, you may be able to claim GST and income tax deductions for expenses and losses.

Claiming deductions when your business is disrupted by COVID-19

Other COVID-19 business updates

COVID-19 Tax relief for donations of trading stock

Income equalisation assistance for farmers fishers and growers

Last updated: 22 Nov 2024
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