If you are paying IRD by cheque

From 1 October 2014, you will need to ensure Inland Revenue receives your cheque payment and return on or before the due date. If they are received after the due date you may incur penalties and interest. This means you will no longer be able to post cheques on the due date. However, you can make payments online up to and including the due date. To make a payment online or find out more, go to www.ird.govt.nz/makepayment.