Income equalisation schemes

Income tax Dates

JAN 28

AIM instalments are due if you file GST monthly and have a March balance date.
FEB 7

End-of-year income tax and Working for Families bills are due, unless your tax agent has an extension of time to file your income tax return.
FEB 28

Provisional tax payments are due if you have a March balance date and use the ratio option.

All Income tax dates

Income equalisation schemes, including the environmental restoration scheme, allow farmers, fisher, growers and foresters to even out fluctuations in their income by spreading their gross income from year to year.

Pages in this section

How income equalisation schemes work How the income equalisation and environmental restoration schemes work.
Who is eligible Who can use the income equalisation schemes and for what sorts of business activities.
Who can use the environmental restoration scheme Businesses may be able to use the environmental restoration scheme if they're putting aside money to spend on future environmental restoration costs.
Deposits Making deposits into income equalisation schemes, deposit restrictions and interest earned.
Refunds Requesting refunds from income equalisation schemes and refunds for adverse events or hardship.
Discretionary relief For farmers whose current or future income will be significantly affected by extreme events.
Special circumstances There are a number of circumstances where the usual income equalisation regulations may not apply.

Ngā kaupapa whakaōrite moni whiwhi Income equalisation schemes

Income tax Dates

Income equalisation schemes