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Year End Filing



We hope everyone is well and safe with Cyclone Gabrielle currently impacting New Zealand.


Time is passing quickly, with the new year celebrations being a distant memory. We reach out to remind you of the upcoming income tax filing dates.

  • 28 Feb 2023 second 2023 provisional tax instalment for entities with May balance date

  • 31 Mar 2023 filing cut-off date for all tax returns where you have an extension of time

  • 07 Apr 2023 payment date for 2022 terminal tax

  • 07 May 2023 final 2023 provisional tax instalment for individuals and trading entities with a March balance date


If we have not received your year end information for the 2022 tax year, please contact us immediately so we can work with you to complete your work before the deadline. We have capacity to get this done in time provided we have the information before the end of February.


If you are having any problems with gathering information or have been affected by the severe weather, please contact us.


GST Update

On 14 December 2022, Inland Revenue advised that from mid-January 2023 approximately 7,000 Goods and Services Tax customers will receive a notice advising that their filing frequency will change in 30 days. Taxpayers currently filing:

  • 6 monthly with a turnover of greater than $500,000 - will move to 2 monthly (the change can be disputed within 30 days).

  • 2 and 6 monthly with a turnover of greater than $24m - will move to 1 monthly under section 15C(4) of the Goods and Services Tax Act.

These notices will now be issued periodically to monitor customers who exceed the filing frequency rules to assist customers to comply with current legislation.

If you have received one of these notices and are unsure of what this means for you, please contact us.


Cost of Living Update

On 17 January 2023, Inland Revenue announced that letters would be sent to three groups of customers on 18 January 2023 who received the Cost of Living payments but whose eligibility was unclear. These groups are those who had only negative portfolio investment entity income and received payment incorrectly, those whose eligibility is unclear, and those who may not meet the eligibility criteria for other reasons. The letters were sent directly to the customers and include advice on how to return the payments. If you fall into this category the Inland Revenue will be expecting the payment received to be returned.


Flood Relief - Auckland

Whilst to date there has been no direct relief offered by the Government, the Inland Revenue has issued a statement that where a customer has been affected by the adverse weather, and has missed tax obligations or filing, they will review, on a case-by-case basis, any penalties charged. Interest charges will still be imposed as remission of interest requires an Order in Council by Cabinet. There has been no extension of time granted for Auckland businesses.


If you have been impacted by the flooding and this has resulted in difficulties with tax filing and payments, please contact us.


Outstanding Tax

If you have outstanding taxes, then IRD are expecting to hear from you. Would you please contact us, if you need help, as we can review your tax situation and can then discuss the various payment options.


Fraudulent Email Scams

Would you please be vigilant and look out for any unusual email and text you receive from any unknown source. In particular, please do not respond, click any link and reply to any email from the Inland Revenue where refunds or tax are mentioned. The Inland Revenue do not send out emails with such information.


If you do receive an email supposedly from the Inland revenue, that you are unsure of don’t open it, notify us or you can forward to the Inland Revenue security department at phishing@ird.govt.nz.


We are all excited about the upcoming year and will be in touch in the near future with some exciting developments happening at Nightingale Paton.


In the meantime, if you have any questions, queries or just want to catch up with your accountants please drop us a line. We are always interested in talking about your business with you.




Glenn, Michael, and the team

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