Some of you will have seen the announcement at: https://media.ird.govt.nz/articles/inland-revenue-updated-advice-to-businesses/
This announcement indicated that there would be no penalties for late payments.
While is seemed the IRD had lost their mind, it was actually only their marketing department that had lost their mind.
Here is the latest: https://www.ird.govt.nz/covid-19-novel-coronavirus/tax-relief/uomi
The short story is that there is no free lunch, you need to pay “as soon as practicable” and that this will be determined by on the facts of each case.