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Source: Inland Revenue Department –

Information release for the Tax Administration (Canterbury Flood Event) Order 2021. The Order enables the Commissioner of Inland Revenue to remit interest charged for late payments of tax where that late payment was caused by taxpayers being physically prevented from paying this tax because of the flooding in Canterbury between 29 May and 1 June 2021.

Documents in this information release
  1. IR2021/251 – Tax policy report: Tax policy report: Order in Council: Tax Administration (Canterbury Flood Event) Order 2021 – use of money interest relief (2 June 2021); (4 pages; PDF 212 KB; DOCX 89 KB)
  2. CAB-21-SUB-0207 – Cabinet paper: Tax Administration (Canterbury Flood Event) Order 2021 (8 June 2021) (4 pages; PDF 85 KB; DOCX 59 KB)
  3. CAB-21-MIN-0207 – Minute: Tax Administration (Canterbury Flood Event) Order 2021 (8 June 2021) (1 page; PDF 115 KB; DOCX 106 KB)
Additional information

The Cabinet paper was considered and confirmed by Cabinet on 8 June 2021.

One attachment to the Cabinet paper is not included in this information release as it is publicly available:

information release: Cabinet paper CAB-21-SUB-0207: Tax Administration (Canterbury Flood Event) Order 2021

pdf 270.41 KB 11 pages

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