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Inland Revenue

Tax Policy

PUBLISHED 30 July 2001

More time for claiming tax rebates

The Government is to introduce legislation to remove the six-month deadline for claiming tax rebates on donations to charities and payments for housekeeping and childcare, Revenue Minister Michael Cullen announced yesterday. It will be replaced by an eight-year period for claiming rebates in relation to a particular income year. The change will apply to donations and payments made in the 1999-2000, 2000-01 and subsequent income years. For more information see the Minister's media statement.

Hon Dr Michael Cullen
Minister of Revenue


Red tape reduced around tax rebate claims

Hundreds of thousands of taxpayers stand to benefit from a government decision to remove the deadline on applications for rebates on charitable donations and on payments for housekeeping and childcare.

The change will apply in 1999-2000 and future income tax years and will be included in the taxation bill now before the Finance and Expenditure Select Committee.

"The effect will be that people will now have eight years in which to file their claims, the same period as applies to refunds for overpaid tax," Revenue Minister Michael Cullen said.

"It also means that those who missed out on claiming their rebates for the 1999-2000 year will now be able to do so.

"It is expected that around $14 million more in rebates will be claimed each year than under the current six month time limit. Taxpayers and their agents will also benefit from a reduction in compliance costs.

"The issue arose when the need to file an IR 5 return was abolished. A simpler process was introduced at that time for the housekeeper/childcare and charitable donation rebates but still many people did not exercise their entitlement," Dr Cullen said.

Contact: Patricia Herbert [press secretary] 471-9412 or 021-270-9013: email [email protected]