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Takapuna office closure | Takapuna office closure. The Takapuna office is relocating to a new address so will be closed from 22 November 4pm to 26 November 4pm. From 27 November you can find the new office at: 74 Taharoto Road Smales Farm, One NZ Building, Takapuna.

Some services unavailable 23 - 24 November | myIR, gateway services and our self-service phone line will not be available from 3pm Saturday 23 November to 9am Sunday 24 November while we do planned system testing. This will not affect any tax entitlements or payments scheduled during this time.

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If production restarts, any expenditure that was accelerated due to the permanent cessation of production will be added back as income in the year commercial production restarts irrespective of whether it qualified for a tax credit. Expenditure will be added back only to the extent that it was for assets used in the restarted production.

New Zealand legislation

Income Tax Act 2007

  • Decommissioning
    • section CT 5B
    • section DT 16
    • section EJ 13
    • subpart LT
Last updated: 28 Apr 2021
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