From 1 October 2014 customers will no longer be able to make cheque payments or drop off returns or forms at Westpac branch as IRD is removing this service from Westpac. You will be able to continue making cash and eftpos payments at Westpac.The intent of this change is to encourage online payments. More than 70% of tax payments are made electronically at the moment and the IRD wants to increase that percentage.Also from 1 October 2014, payments posted to IRD need to be RECEIVED by IRD on or before the due date to avoid payment penalties and interest. This means cheque payments can no longer be posted on the due date.Where a due date falls on a weekend or public holiday, an extension is given until the next working day. Provisional anniversary days are currently treated as public holidays. But under the new rule, provincial holidays are no longer treated as public holidays so payment will need to be received prior to the provincial holiday. Make sure you get them in early and not late!If you have any questions, or need advice, Please contact Slaters at 07 838 9700- We are here to help!