Where a payment falls due on a weekend or public holiday

If a due date falls on a weekend or a public holiday (including a provincial anniversary day), Inland Revenue will accept a payment as being on time if it is received at an Inland Revenue office, a Westpac branch that will accept Inland Revenue payments or at an Inland Revenue postal address on the next working day.

If a due date falls on a weekend or a public holiday (including a provincial anniversary day), then an electronic payment will be accepted as being in time when it is credited into an Inland Revenue account on or before the next working day.