6ICOVID-19 response: Commissioner’s variations

1. The Commissioner may vary the application of a provision in an Inland Revenue Act by—

2. extending or otherwise modifying a due date, deadline, time period, or timeframe by, within, or in relation to which—
   1. a person must comply with a requirement set out in the provision:
   2. a person must make an election under the provision:
   3. a person’s entitlements, rights, or obligations are affected:
3. modifying a procedural or administrative requirement that a person must meet under the provision, for example, modifying the nature or form of information or action required under the provision.

4. For the purposes of subsection (1), modifying a due date, deadline, time period, or timeframe may include shortening or reducing it if the Commissioner considers it would be advantageous for persons generally or for a particular class of persons.

5. A person who complies with a variation made under this section is treated as having met their requirements under the relevant Act.

6. A variation made under subsection (1) applies generally unless it is expressly stated that the variation—

7. applies to a particular class of persons or circumstances; or
8. requires certain conditions to be met for the variation to apply.

9. Despite subsection (3), a person to whom a variation is available may choose whether or not to apply the variation by taking a tax position, for example, in a return of income, or by informing the Commissioner of their election. If the person chooses not to apply a variation, the law applies as if the variation did not apply in relation to the person.

10. A variation under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).