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From 1 October this year cheques must reach IRD by the due date for payment.

Posting a cheque on the last day will be too late. IRD will accept post-dated cheques but won't guarantee to not bank them early.

If there are insufficient funds to pay the tax, that’s the taxpayer's problem. IRD say they will endeavour to avoid banking early and we believe them. Mistakes are made, however.

To help ensure a post-dated cheque is not banked too soon, highlight the date on the cheque in a bright colour and staple a warning to the cheque that it's post-dated.

Payment on the next working day after a weekend or holiday is still acceptable. A provincial anniversary day is a working day, NOT a public holiday for the purpose of the tax being received on time.

Westpac will accept cash or eftpos for tax payments, but not cheques.

IRD will not accept cash.