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Under the New Zealand Tax Administration Act 1994, what is the default due date for an individual taxpayer filing a standard IR3 tax return if they do not have an extension of time through a tax agent?

7 April following the end of the tax year 20 October following the end of the tax year 7 July following the end of the tax year 31 March of the following calendar year

Correct Answer:

7 July following the end of the tax year

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