Cabinet paper LEG-22-SUB-0022: COVID-19: Extension of tax measures

September 23, 2022

Source: Inland Revenue Department –

Information release covering two Orders in Council that extend tax measures developed in response to COVID-19.

The Taxation (Extension of COVID-19 Interest Remission) Order 2022 extends the ability for Inland Revenue to remit UOMI for taxpayers significantly adversely affected by COVID-19 until 8 April 2024.
The Tax Administration (Extension of Power to Disclose Information Relating to COVID-19 Response) Order 2022 extends the ability for Inland Revenue to share information regarding COVID-19 related activities with government agencies until 31 March 2022.

Documents in this information release	IR2021/249 – Tax policy report: Extending use of money interest relief during COVID-19 (8 June 2021) (11 pages; PDF 332 KB) IR2021/428 – Tax policy report: Amendments to provisional tax and use of money interest remission (9 November 2021) (9 pages; PDF 366 KB) IR2022/026 – Tax policy report: General extension of use of money interest relief during COVID-19 (26 January 2022) (6 pages; PDF 352 KB) IR2022/039 – Tax policy report: Extending the COVID-19 information sharing power (2 February 2022) (4 pages; PDF 349 KB) IR2022/050 – Tax policy report: Orders in Council: COVID-19: Extension of tax measures (10 February 2022) (4 pages; PDF 346 KB) LEG-22-SUB-0022 – Cabinet paper: COVID-19: Extension of tax measures (10 March 2022) (7 pages; PDF 199 KB) LEG-22-MIN-0022 – Minute: Extension of tax measures (10 March 2022) (2 pages; PDF 287 KB)
Additional information	The Cabinet paper was considered by the Cabinet Legislative Committee on 10 March 2022 and confirmed by Cabinet on 14 March 2022. Two attachments to the Cabinet paper are not included in this information release as they are publicly available:

Documents in this information release

IR2021/249 – Tax policy report: Extending use of money interest relief during COVID-19 (8 June 2021) (11 pages; PDF 332 KB)
IR2021/428 – Tax policy report: Amendments to provisional tax and use of money interest remission (9 November 2021) (9 pages; PDF 366 KB)
IR2022/026 – Tax policy report: General extension of use of money interest relief during COVID-19 (26 January 2022) (6 pages; PDF 352 KB)
IR2022/039 – Tax policy report: Extending the COVID-19 information sharing power (2 February 2022) (4 pages; PDF 349 KB)
IR2022/050 – Tax policy report: Orders in Council: COVID-19: Extension of tax measures (10 February 2022) (4 pages; PDF 346 KB)
LEG-22-SUB-0022 – Cabinet paper: COVID-19: Extension of tax measures (10 March 2022) (7 pages; PDF 199 KB)
LEG-22-MIN-0022 – Minute: Extension of tax measures (10 March 2022) (2 pages; PDF 287 KB)

Additional information

The Cabinet paper was considered by the Cabinet Legislative Committee on 10 March 2022 and confirmed by Cabinet on 14 March 2022.

Two attachments to the Cabinet paper are not included in this information release as they are publicly available:

Cabinet paper LEG-22-SUB-0022: Information release COVID-19: Extension of tax measures

pdf – 909.79 KB – 48 pages