Late filing and time bar for filing 2022 income tax returns

It's still important to file income tax returns as soon as possible. However, there will not be any late filing penalties if the return is not filed on 31 March but is filed before 31 May 2023.

If you are late filing income tax returns, the extension time in s 108 of the Tax Administration Act 1994 is 31 March 2028 (instead of 31 March 2027).

In these circumstances, at 31 March 2027 we will close any review or other compliance activity for any 2021/2022 income tax return which is:

• due on or before 31 March 2023 and is filed after 31 March but on or before 31 May 2023 due to the impact of Cyclone Gabrielle, Cyclone Hale or the January flood events on either the taxpayer or their tax agent
• not covered by any existing exclusions from the standard 4 year time bar
•  not being disputed by a notice of proposed adjustment (NOPA) issued before 1 January 2026 and either involving alleged tax avoidance or having tax in dispute of greater than $200 million.

We may need to contact you to clarify why you were late filing. This is limited to the effects of Cyclone Gabrielle, Cyclone Hale or the January flood events.