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Send a notice to us if you're eligible and have decided to spread the income you earned from culling a herd. You can send us the notice for culls in the:

  • 2021 and earlier tax years by your due date for 2021 income tax returns
  • 2022 and future tax years by your due date for that year's income tax return.

Before you start

You'll need the:

  • tax year of the cull
  • amount of income you'll be spreading over 6 years
  • details for how you calculated the amount.

Send us a message in myIR

Send us a message in myIR with the above information. 

How to send a message in myIR

If you want to send us a notice by post, make sure you:

  • include the above information in a letter
  • sign it
  • send it to us at the following postal address.

Inland Revenue
PO Box 39090
Wellington Mail Centre
Lower Hutt 5045
New Zealand

What happens next

We'll contact you if we need more information. If not, then we'll send you a message confirming your decision to spread the income from a cull.

Your responsibilities

Once you send us a notice that you're spreading the income you earned from a cull, you cannot cancel it. You must spread the income over the next 6 years.

Last updated: 19 Apr 2021
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