When is a payment to Inland Revenue made in time?
These are the rules for the various payment types:
- by post - must be received by IRD before or on the due date
- electronic payments, local and from overseas - must be paid into IRD bank account before or on the due date
- internet banking - payments made on the due date must be made before the end of the bank's business day to be treated in time
- cash and eftpos - these are accepted at Westpac branches and must be made before or on the due date before the end of the bank's business day
- cheques - must be delivered to an Inland Revenue office before or on the due date, and before the office closes for the day. Post-dated cheques will be treated as late if the post-dating is after the deadline.
- IRD accept a payment to have arrived on time if it arrives or is credited before the close of business the next working day after a holiday or weekend