31 March 2025
These changes have been included in recent legislation.
- From 1 April 2025, organisations that only have exempt income, such as charities or other exempt entities, do not need to file an income tax return.
- From 29 March 2025, records may be kept in te reo Māori.
The legislation also clarifies that organisations that do not pay tax on gifts must keep records of the source of donations they receive, and how they are used. These records need to be kept for at least 7 years after the income year when the donation was received or used.
A Tax Information Bulletin item providing more detail will be available on the Tax Technical website soon.
Last updated:
31 Mar 2025