Key Dates

Key Dates - December-2015

Date

Category

Description

Date

5 August

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for large employers
  • Employer deductions (IR 345) form and payment due for large employers for the period 16 July to 31 July

Date

7 August

Category

Annual Returns

Description

  • Due date for annual returns for taxpayers (without a tax agent) that have an April balance date
    • Income tax return
    • Imputation return
    • Dividend withholding payment return
    • Branch equivalent tax account return
    • Policyholder credit account return
    • Company dividend statement
    • Student loan form SL9

Date

20 August

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for small employers
  • Employer deductions (IR 345) form and payment due for small employers for the period 1 July to 31 July
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 August to 15 August

Date

20 August

Category

RWT

Description

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during July

Date

20 August

Category

N-RWT / Approved Issuer Levy

Description

  • Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy

Date

20 August

Category

Gaming Machine Duty

Description

  • Return (IR680) and payment due for the month ended 31 July

Date

28 August

Category

GST

Description

  • Return and payment due for period ended 31 July

Date

28 August

Category

Provisional Tax - Ratio Option

Description

  • 1st Instalment (May balance date)
  • 2nd Instalment (March balance date)
  • 3rd Instalment (January balance date)
  • 4th Instalment (November balance date)
  • 5th Instalment (September balance date)
  • 6th Instalment (July balance date)

Date

28 August

Category

Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

Description

  • 1st Instalment (March balance date)
  • 2nd Instalment (November balance date)
  • 3rd Instalment (July balance date)

Date

28 August

Category

Provisional Tax - Six monthly GST filing

Description

  • 1st instalment (January balance date)
  • 2nd Instalment (July balance date)

Date

7 September (due to 5th falling on a weekend)

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for large employers
  • Employer deductions (IR 345) form and payment due for large employers for the period 16 August to 31 August

Date

7 September

Category

Terminal Tax

Description

  • For taxpayers (without a tax agent) with an October balance date

Date

7 September

Category

Terminal Student Loan Repayment

Description

  • For those (without a tax agent) with an October balance date

Date

7 September

Category

Qualifying Company Election Tax

Description

  • R4P return and payment due for companies (without a tax agent) with an October balance date

Date

7 September

Category

Qualifying Company Election Tax

Description

  • IR4P return and payment due for companies (without a tax agent) with an October balance date

Date

7 September

Category

Annual Returns

Description

  • Due date for annual returns for taxpayers (without a tax agent) that have a May balance date
    • Income tax return
    • Imputation return
    • Dividend withholding payment return
    • Branch equivalent tax account return
    • Policyholder credit account return
    • Company dividend statement
    • Student loan form SL9

Date

7 September

Category

FBT

Description

  • FBT return (IR421) and payment due for employers (without a tax agent) with an October balance date (if payable on income year basis)

Date

21 September (due to 20th falling on a weekend)

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for small employers
  • Employer deductions (IR 345) form and payment due for small employers for the period 1 August to 31 August
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 September to 15 September

Date

21 September (due to 20th falling on a weekend)

Category

RWT

Description

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during August

Date

21 September (due to 20th falling on a weekend)

Category

N-RWT / Approved Issuer Levy

Description

  • Payment and Return due for either preceding months' Non Resident Withholding Tax or Approved Issuer Levy

Date

21 September (due to 20th falling on a weekend)

Category

Gaming Machine Duty

Description

  • Return (IR680) and payment due for month ended 31 August

Date

28 September

Category

GST

Description

  • Return and payment due for period ended 31 August

Date

28 September

Category

Provisional Tax - Ratio Option

Description

  • 1st Instalment (June balance date)
  • 2nd Instalment (April balance date)
  • 3rd Instalment (February balance date)
  • 4th Instalment (December balance date)
  • 5th Instalment (October balance date)
  • 6th Instalment (August balance date)

Date

28 September

Category

Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

Description

  • 1st Instalment (April balance date)
  • 2nd Instalment (December balance date)
  • 3rd Instalment (August balance date)

Date

28 September

Category

Provisional Tax - Six monthly GST filing

Description

  • 1st Instalment (February balance date)
  • 2nd Instalment (August balance date)

Date

30 September

Category

Student Loan

Description

  • 1st repayment Instalment due for borrowers who are overseas

Date

5 October

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for large employers
  • Employer deductions (IR 345) form and payment due for large employers for the period 16 September to 30 September

Date

7 October

Category

Terminal Tax

Description

  • For taxpayers (without a tax agent) with a November balance date

Date

7 October

Category

Terminal Student Loan Repayment

Description

  • For those (without a tax agent) with a November balance date

Date

7 October

Category

Qualifying Company Tax Election

Description

  • IR 4P return and payment due for companies (without a tax agent) with a November balance date

Date

7 October

Category

Annual Returns

Description

  • Due date for annual returns for taxpayers (without a tax agent) that have a June balance date
    • Income tax return
    • Imputation return
    • Dividend withholding payment return
    • Branch equivalent tax account return
    • Policyholder credit account return
    • Company dividend statement
    • Student Loan form SL9

Date

7 October

Category

FBT

Description

  • FBT return (IR421) and payment due for employers (without a tax agent) with a November balance date (if payable on income year basis)

Date

20 October

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for small employers
  • Employer deductions (IR 345) form and payment due for small employers for the period 1 September to 30 September
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 October to 15 October

Date

20 October

Category

RWT

Description

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during September
  • RWT Return and payment due for interest payments made between 1 April and 30 September where deductions do not exceed $500 per month

Date

20 October

Category

Approved Issuer Levy

Description

  • Return and payment due for Approved Issuer Levy made in period between 1 April and 30 September where estimations of the deductions of the levy will not exceed $500

Date

20 October

Category

N-RWT / Approved Issuer Levy

Description

  • Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy

Date

20 October

Category

FBT

Description

  • FBT return (IR420) and payment due for employers for the quarter ending 30 September (if completed on a quarterly basis)

Date

20 October

Category

Gaming Machine Duty

Description

  • Return (IR680) and payment due for month ended 30 September

Date

20 October

Category

Foreign Dividend Withholding Payment

Description

  • IR4F return and payment due for foreign dividends received in the quarter ending 30 September

Date

28 October

Category

GST

Description

  • Return and payment are due for the period ended 30 September

Date

28 October

Category

Provisional Tax - Ratio Option

Description

  • 1st Instalment (July balance date)
  • 2nd Instalment (May balance date)
  • 3rd Instalment (March balance date)
  • 4th Instalment (January balance date)
  • 5th Instalment (November balance date)
  • 6th Instalment (September balance date)

Date

28 October

Category

Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

Description

  • 1st Instalment (May balance date)
  • 2nd Instalment (January balance date)
  • 3rd Instalment (September balance date)

Date

28 October

Category

Provisional Tax - Six monthly GST filing

Description

  • 1st instalment (March balance date)
  • 2nd Instalment (September balance date)

Date

5 November

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for large employers
  • Employer deductions (IR 345) form and payment due for large employers for the period 16 October to 31 October

Date

9 November(due to 7th falling on a weekend)

Category

Terminal Tax

Description

  • For taxpayers (without a tax agent) with a December balance date
  • For taxpayers (with tax agent) with an October balance date

Date

9 November(due to 7th falling on a weekend)

Category

Terminal Student Loan Repayment

Description

  • For those (without a tax agent) with a December balance date
  • For those (with tax agent) with an October balance date

Date

9 November(due to 7th falling on a weekend)

Category

Qualifying Company Election Tax

Description

  • IR 4P return and payment due for companies (without a tax agent) with a December balance date
  • IR 4P return and payment due for companies (with a tax agent) with an October balance date

Date

9 November(due to 7th falling on a weekend)

Category

Annual Returns

Description

  • Due date for annual returns for taxpayers (without a tax agent) that have a July balance date
    • Income tax return
    • Imputation return
    • Dividend withholding payment return
    • Branch equivalent tax account return
    • Policyholder credit account return
    • Company dividend statement
    • Student Loan form SL9

Date

9 November(due to 7th falling on a weekend)

Category

FBT

Description

  • FBT return (IR421) and payment due for employers (with a tax agent) with an October balance date (if payable on income year basis)
  • FBT return (IR421) and payment due for employers (without a tax agent) with a December balance date (if payable on income year basis)

Date

20 November

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for small employers
  • Employer deductions (IR 345) form and payment due for small employers for the period 1 October to 31 October
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 November to 15 November

Date

20 November

Category

RWT

Description

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during October

Date

20 November

Category

N-RWT / Approved Issuer Levy

Description

  • Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy

Date

20 November

Category

Gaming Machine Duty

Description

  • Return (IR680) and payment due for the month ended 31 October

Date

30 November(due to 28th falling on a weekend)

Category

GST

Description

  • Return and payment due for period ended 31 October

Date

30 November(due to 28th falling on a weekend)

Category

Provisional Tax Ratio Option

Description

  • 1st Instalment (August balance date)
  • 2nd Instalment (June balance date)
  • 3rd Instalment (April balance date)
  • 4th Instalment (February balance date)
  • 5th Instalment (December balance date)
  • 6th Instalment (October balance date)

Date

30 November(due to 28th falling on a weekend)

Category

Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

Description

  • 1st Instalment (June balance date)
  • 2nd Instalment (February balance date)
  • 3rd Instalment (October balance date)

Date

30 November(due to 28th falling on a weekend)

Category

Provisional Tax - Six monthly GST filing

Description

  • 1st Instalment (April balance date)
  • 2nd Instalment (October balance date)

Date

7 December(due to 5th falling on a weekend)

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for large employers
  • Employer deductions (IR 345) form and payment due for large employers for the period 16 November to 30 November

Date

7 December

Category

Terminal Tax

Description

  • For taxpayers (without a tax agent) with a January balance date
  • For taxpayers (with a tax agent) with a November balance date

Date

7 December

Category

Terminal Student Loan Repayment

Description

  • For those (without a tax agent) with a January balance date
  • For those (with a tax agent) with a November balance date

Date

7 December

Category

Annual Returns

Description

  • Due date for annual returns for taxpayers (without a tax agent) that have an August balance date
    • Income tax return
    • Imputation return
    • Dividend withholding payment return
    • Branch equivalent tax account return
    • Policyholder credit account return
    • Company dividend statement
    • Student loan form SL9

Date

7 December

Category

FBT

Description

  • FBT return (IR421) and payment due for employers (with a tax agent) with a November balance date (if payable on income year basis)
  • FBT return (IR421) and payment due for employers (without a tax agent) with a January balance date (if payable on income year basis)

Date

7 December

Category

Qualifying Company Election tax

Description

  • IR4P return and payment due for companies (with no tax agent) with a January balance date
  • IR4P return and payment due for companies (with a tax agent) with a November balance date

Date

21 December(due to 20th falling on a weekend)

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for small employers
  • Employer deductions (IR 345) form and payment due for small employers for the period 1 November to 30 November
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 December to 15 December

Date

21 December(due to 20th falling on a weekend)

Category

RWT

Description

  • RWT Return and Payment due for deductions from dividends and deductions of $500 or more from interest paid during November

Date

21 December(due to 20th falling on a weekend)

Category

N-RWT / Approved Issuer Levy

Description

  • Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy

Date

21 December(due to 20th falling on a weekend)

Category

Gaming Machine Duty

Description

  • Return (IR680) and payment due for the month ended 30 November

Date

7 January

Category

Annual Returns

Description

  • Due date for annual returns for taxpayers (without a tax agent) that have a September balance date
    • Income tax return
    • Imputation return
    • Dividend withholding payment return
    • Branch equivalent tax account return
    • Policyholder credit account return
    • Company dividend statement
    • Student loan form SL9

Date

15 January

Category

PAYE

Description

  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345) or (IR346) form and payment due for large employers for the period 16 December to 31 December

Date

15 January

Category

Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

Description

  • 1st Instalment (July balance date)
  • 2nd Instalment (March balance date)
  • 3rd Instalment (November balance date)

Date

15 January

Category

Provisional Tax - Ratio Option

Description

  • 1st Instalment (September balance date)
  • 2nd Instalment (July balance date)
  • 3rd Instalment (May balance date)
  • 4th Instalment (March balance date)
  • 5th Instalment (January balance date)
  • 6th Instalment (November balance date)

Date

15 January

Category

Provisional Tax - Six monthly GST Filling

Description

  • 1st Instalment (May balance date)
  • 2nd Instalment (November balance date)

Date

15 January

Category

Terminal Tax

Description

  • For taxpayers (without a tax agent) with a February balance date
  • For taxpayers (with a tax agent) with a December balance date

Date

15 January

Category

Terminal Student Loan Repayments

Description

  • For those (with no tax agent) with a February balance date
  • For those (with a tax agent) with a December balance date

Date

15 January

Category

Qualifying Company Election Tax

Description

  • IR4P return and payment due for companies (with no tax agent) with a February balance date
  • IR4P return and payment due for companies (with a tax agent) with a December Balance date

Date

15 January

Category

Qualifying Company Election Tax

Description

  • IR4P return and payment due for companies (with no tax agent) with a February balance date
  • IR4P return and payment due for companies (with a tax agent) with a December Balance date

Date

15 January

Category

FBT

Description

  • FBT return (IR421) and payment due for employers (with a tax agent) with a December balance date (if payable on income year basis)
  • FBT return (IR421) and payment due for employers (without a tax agent) with a February balance date (if payable on income year basis)

Date

15 January

Category

GST

Description

  • Return and payment are due for the period ended 30 November

Date

20 January

Category

PAYE

Description

  • Employer monthly schedule (IR348) due for small employers
  • Employer deductions (IR 345) form and payment due for small employers for the period 1 December to 31 December
  • Employer deductions (IR345) form and payment due for large employers for the period 1 January to 15 January

Date

20 January

Category

RWT

Description

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during December

Date

20 January

Category

N-RWT / Approved Issuer Levy

Description

  • Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy

Date

20 January

Category

FBT

Description

  • FBT return (IR420) and payment due for employers for the quarter ending 31 December (if completed on a quarterly basis)

Date

20 January

Category

Gaming Machine Duty

Description

  • Return (IR680) and payment due for the month ended 31 December

Date

20 January

Category

Foreign Divident Withholding Payment

Description

  • IR4F return and payment due for foreign dividends received in the quarter ending 31 December

Date

28 January

Category

GST

Description

  • Return and payment due for the period ended 31 December

Date

28 January

Category

Provisional Tax - Standard or Estimation Option and /or 1 or 2 monthly GST filing & Student Loan Interim Payments

Description

  • 1st Instalment (August balance date)
  • 2nd Instalment (April balance date)
  • 3rd Instalment (December balance date)

Date

28 January

Category

Provisional Tax - Ratio Option

Description

  • 1st Instalment (October balance date)
  • 2nd Instalment (August balance date)
  • 3rd Instalment (June balance date)
  • 4th Instalment (April balance date)
  • 5th Instalment (February balance date)
  • 6th Instalment (December balance date)

Date

28 January

Category

Provisional Tax - Six Monthly GST Filing

Description

  • 1st Instalment (June balance date)
  • 2nd Instalment (December balance date)

Date

5 February

Category

PAYE

Description

  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345)large employers

Date

9 February(due to 7th falling on a weekend and Waitangi Day 'Mondayised' to the 8th)

Category

Terminal Tax

Description

  • For taxpayers (without a tax agent) with balance dates between 1 March and 30 September
  • For taxpayers (with a tax agent) with a January balance date

Date

9 February(due to 7th falling on a weekend and Waitangi Day 'Mondayised' to the 8th)

Category

Terminal Student Loan Repayment

Description

  • For those (with no tax agent) with balance date between 1 March and 30 September
  • For those (with a tax agent) with a January balance date

Date

9 February(due to 7th falling on a weekend and Waitangi Day 'Mondayised' to the 8th)

Category

Qualifying Company Tax Election

Description

  • IR4P return and payment due for companies (with no tax agent) with balance dates between 1 March and 30 September
  • IR4P return and payment due for companies (with a tax agent) with a January balance date

Date

9 February(due to 7th falling on a weekend and Waitangi Day 'Mondayised' to the 8th)

Category

FBT

Description

  • FBT return (IR421) and payment due for employers (without a tax agent) with balance dates between 1 March & 30 September (if payable on income year basis)
  • FBT return (IR421) and payment due for employers (with a tax agent) with a January balance date (if payable on income year basis)

Date

22 February(due to 20th falling on a weekend)

Category

PAYE

Description

  • Employer monthly schedule (IR348) due for small employers
  • Employer deductions (IR345)small employers
  • Employer deductions (IR345)large employers

Date

22 February(due to 20th falling on a weekend)

Category

RWT

Description

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during January

Date

22 February(due to 20th falling on a weekend)

Category

N-RWT / Approved Issuer Levy

Description

  • Payment and Return due for either preceding months' Non Resident Withholding Tax or Approved Issuer Levy

Date

22 February(due to 20th falling on a weekend)

Category

Gaming Machine Duty

Description

  • Return (IR680) and payment due for month ended 31 January

Date

29 February(due to 28th falling on a weekend)

Category

GST

Description

  • Return and payment due for the period ended 31 January

Date

29 February(due to 28th falling on a weekend)

Category

Provisional Tax - Standard or Estimation Option and /or 1 or 2 monthly GST filing & Student Loan Interim Payments

Description

  • 1st Instalment (September balance date)
  • 2nd Instalment ((May balance date)
  • 3rd Instalment (January balance date)

Date

29 February(due to 28th falling on a weekend)

Category

Provisional Tax - Ratio Option

Description

  • 1st Instalment (November balance date)
  • 2nd Instalment (September balance date)
  • 3rd Instalment (July balance date)
  • 4th Instalment (May balance date)
  • 5th Instalment (March balance date)
  • 6th Instalment (January balance date)

Date

29 February(due to 28th falling on a weekend)

Category

Provisional Tax - Six Monthly GST Filing

Description

  • 1st Instalment (July balance date)
  • 2nd Instalment (January balance date)

Date

7 March(due to 5th falling on a weekend)

Category

PAYE

Description

  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345) form and payment due for large employers for the period 16 February to 28 February

Date

7 March

Category

Terminal Tax

Description

  • For taxpayers (with a tax agent) with a February balance date

Date

7 March

Category

Terminal Student Loan Repayment

Description

  • For those (with a tax agent) with a February balance date

Date

7 March

Category

Qualifying Company Tax Election

Description

  • IR4P return and payment due for companies (with a tax agent) with a February balance date

Date

7 March

Category

FBT

Description

  • FBT return (IR421) and payment due for employers (with a tax agent) with a February balance date (if payable on income year basis)

Date

21 March(due to 20th falling on a weekend)

Category

PAYE

Description

  • Employer monthly schedule (IR348) due for small employers
  • Employer deductions (IR345) form and payment due for small employers for the period 1 February to 28 February
  • Employer deductions (IR345) form and payment due for large employers for the period 1 March to 15 March

Date

21 March(due to 20th falling on a weekend)

Category

RWT

Description

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during February

Date

21 March(due to 20th falling on a weekend)

Category

N-RWT / Approved Issuer Levy

Description

  • Payment and Return due for either preceding months' Non Resident Withholding Tax or Approved Issuer levy

Date

21 March(due to 20th falling on a weekend)

Category

Gaming Machine Duty

Description

  • Return (IR680) and payment due for the month ended 28 February

Date

29 March(due to 28th falling on Easter Monday)

Category

GST

Description

  • Return and payment are due for the period ended 28 February

Date

29 March(due to 28th falling on Easter Monday)

Category

Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

Description

  • 1st Instalment (October balance date)
  • 2nd Instalment (June balance date)
  • 3rd Instalment ( February balance date)

Date

29 March(due to 28th falling on Easter Monday)

Category

Provisional Tax - Ratio Option

Description

  • 1st Instalment (December balance date)
  • 2nd Instalment (October balance date)
  • 3rd Instalment (August balance date)
  • 4th Instalment (June balance date)
  • 5th Instalment (April balance date)
  • 6th Instalment (February balance date)

Date

29 March(due to 28th falling on Easter Monday)

Category

Provisional Tax - Six Monthly GST Filing

Description

  • 1st Instalment (August balance date)
  • 2nd Instalment (February balance date)

Date

31 March

Category

Provisional Tax - Six Monthly GST Filing

Description

  • 2nd repayment Instalment due for borrowers who are overseas

Date

31 March

Category

Imputation Year

Description

  • Final day of imputation year. 10% penalty incurred on debit balance in imputation account and dividend withholding payment account after this date
  • Final day for refund of excess RWT deductions

Date

31 March

Category

Tax Returns

Description

  • Final day to file tax returns for taxpayers with a tax agent

Date

5 April

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for large employers
  • Employer deductions (IR 345) form and payment due for large employers for the period 16 March to 31 March

Date

7 April

Category

Terminal Tax

Description

  • For taxpayers (with a tax agent) with balance dates between 1 March and 30 September

Date

7 April

Category

Terminal Student Loan Repayment

Description

  • For those (with a tax agent) with balance dates between 1 March and 30 September

Date

7 April

Category

Qualifying Comapany Election Tax

Description

  • IR 4P return and payment due for companies (with a tax agent) with balance dates between 1 March and 30 September

Date

7 April

Category

FBT

Description

  • FBT return (IR421) and payment due for employers (with a tax agent) with balance dates between 1 March & 30 September (if payable on income year basis)

Date

20 April

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for small employers
  • Employer deductions (IR 345) form and payment due for small employers for the period 1 March to 31 March
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 April to 15 April

Date

20 April

Category

RWT

Description

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during March
  • RWT Return and payment due for interest payments made from 1 October to 31 March where the deductions do not exceed $500 per month

Date

20 April

Category

Approved Issuer Levy

Description

  • Return and payment due for approved issuer levy made in period between 1 October and 31 March where estimations of the deductions of the levy will not exceed $500 per month

Date

20 April

Category

N-RWT / Approved Issuer Levy

Description

  • Payment and Return due for either preceding months' Non Resident Withholding Tax or Approved Issuer Levy

Date

20 April

Category

Gaming Machine Duty

Description

  • Return (IR680) and payment due for the month ended 31 March

Date

20 April

Category

Foreign Dividend Withholding Payment

Description

  • IR4F return and payment due for foreign dividends received in the quarter ending 31 March

Date

5 May

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for large employers
  • Employer deductions (IR 345) form and payment due for large employers for the period 16 April to 30 April

Date

9 May(due to 7th falling on a weekend)

Category

GST

Description

  • Return and payment due for period ended 31 March

Date

9 May(due to 7th falling on a weekend)

Category

Provisional Tax - Ratio Option

Description

  • 1st Instalment (January balance date)
  • 2nd Instalment (November balance date)
  • 3rd instalment (September balance date)
  • 4th Instalment (July balance date)
  • 5th Instalment (May balance date)
  • 6th Instalment (March balance date)

Date

9 May(due to 7th falling on a weekend)

Category

Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

Description

  • 1st Instalment (November balance date)
  • 2nd Instalment (July balance date)
  • 3rd Instalment (March balance date)

Date

9 May(due to 7th falling on a weekend)

Category

Provisional Tax - Six Monthly Filing

Description

  • 1st Instalment (September balance date)
  • 2nd Instalment (March balance date)

Date

20 May

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for small employers
  • Employer deductions (IR 345) form and payment due for small employers for the period 1 April to 30 April
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 May to 15 May

Date

20 May

Category

RWT

Description

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during April

Date

20 May

Category

N-RWT / Approved Issuer Levy

Description

  • Payment and Return due for either preceding months' Non Resident Withholding Tax or Approved Issuer Levy

Date

20 May

Category

Gaming Machine Duty

Description

  • Return (IR680) and payment due for the month ended 30 April

Date

30 May(due to 28th falling on a weekend)

Category

GST

Description

  • Return and payment due for the period ended 30 April

Date

30 May(due to 28th falling on a weekend)

Category

Provisional Tax - Ratio Option

Description

  • 1st Instalment (February balance date)
  • 2nd Instalment (December balance date)
  • 3rd Instalment (October balance date)
  • 4th Instalment (August balance date)
  • 5th Instalment (June balance date)
  • 6th Instalment (April balance date)

Date

30 May(due to 28th falling on a weekend)

Category

Provisional Tax - Standard or Estimation Option and or 1 or 2 monthly GST filing & Student Loan Interim Payments

Description

  • 1st Instalment (December balance date)
  • 2nd Instalment (August balance date)
  • 3rd Instalment (April balance date)

Date

30 May(due to 28th falling on a weekend)

Category

Provisional Tax - Six Monthly Filing

Description

  • 1st Instalment (October balance date)
  • 2nd Instalment (April balance date)

Date

31 May

Category

RWT

Description

  • Annual reconciliation statements (IR15S, interest and IR17S or 17SA) due for the year ended 31 March

Date

31 May

Category

FBT

Description

  • FBT return (IR420) and payment due for employers for the quarter ending 31 March (if completed on a quarterly basis)
  • FBT return (IR422) and payment due for employers for the year ended 31 March (If completed on an annual basis). Employers who provide no fringe benefits are to file an annual Nil return (IR419), unless the CIR has waived this requirement

Date

7 June(due to 5th falling on a weekend and 6th on Queen's Birthday)

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for large employers
  • Employer deductions (IR 345) form and payment due for large employers for the period 16 May to 31 May

Date

20 June

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for small employers
  • Employer deductions (IR 345) form and payment due for small employers for the period 1 May to 31 May
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 June to 15 June

Date

20 June

Category

N-RWT / Approved Issuer Levy

Description

  • Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy

Date

20 June

Category

Gaming Machine Duty

Description

  • Return (IR680) and payment due for the month ended 31 May

Date

20 June

Category

Dividend Withholding Payment

Description

  • Where a dividend withholding payment account company has a debit balance as at 31 March, a further dividend withholding payment and dividend payment penalty is now due and payable

Date

20 June

Category

Imputation Penalty Tax

Description

  • Where an imputation credit account company has a debit balance at 31 March, further income tax and imputation penalty is now due and payable

Date

28 June

Category

GST

Description

  • Return and payment due for the period ended 31 May

Date

28 June

Category

Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

Description

  • 1st Instalment (January balance date)
  • 2nd Instalment (September balance date)
  • 3rd Instalment (May balance date)

Date

28 June

Category

Provisional Tax - Ratio Option

Description

  • 1st Instalment (March balance date)
  • 2nd Instalment (January balance date)
  • 3rd Instalment (November balance date)
  • 4th Instalment (September balance date)
  • 5th Instalment (July balance date)
  • 6th Instalment (May balance date)

Date

28 June

Category

Provisional Tax - Six monthly GST filing

Description

  • 1st Instalment (November balance date
  • 2nd Instalment (May balance date)

Date

30 June

Category

FBT

Description

  • Last date for employers to elect to pay FBT annually

Date

5 July

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for large employers
  • Employer deductions (IR 345) form and payment due for large employers for the period 16 June to 30 June

Date

7 July

Category

Income Tax Returns

Description

  • Tax returns for the year ended 31 March are to be filed by taxpayers (without a tax agent) with balance dates between 1 October and 31 March:
    • Individuals (IR3)
    • Companies & Unit Trusts (IR4)
    • Estates or Trusts (IR6)
    • Partnerships (IR7)
    • Clubs & Societies (IR9)
    • Superannuation Funds (IR44)

Date

7 July

Category

Annual Returns

Description

  • Last day for taxpayers (without a tax agent) with balance dates 1 October and 31 March to also file:
    • Imputation return
    • Dividend withholding payment return
    • Branch equivalent tax account return
    • Policyholder credit account return
    • Company dividend statement
    • Student loan form SL9

Date

20 July

Category

PAYE

Description

  • Employer monthly schedule (IR 348) due for small employers
  • Employer deductions (IR 345) form and payment due for small employers for the period 1 June to 30 June
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 July to 15 July

Date

20 July

Category

RWT

Description

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during June

Date

20 July

Category

N-RWT / Approved Issuer Levy

Description

  • Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy

Date

20 July

Category

FBT

Description

  • FBT return (IR420) and payment due for employers for the quarter ending 30 June (if completed on a quarterly basis)

Date

20 July

Category

Gaming Machine Duty

Description

  • Return (IR680) and payment due for the month ended 30 June

Date

20 July

Category

Foreign Dividend Withholding Payment

Description

  • IR4F return and payment due for foreign dividends received in the quarter ending 30 June

Date

20 July

Category

GST

Description

  • Return and payment due for the period ended 30 June

Date

28 July

Category

Provisional Tax - Ratio Option

Description

  • 1st instalment (April balance date)
  • 2nd Instalment (February balance date)
  • 3rd Instalment (December balance date)
  • 4th Instalment (October balance date)
  • 5th Instalment (August balance date)
  • 6th instalment (June balance date)

Date

28 July

Category

Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

Description

  • 1st Instalment (February balance date)
  • 2nd Instalment (October balance date)
  • 3rd Instalment (June balance date)

Date

28 July

Category

Provisional Tax - Six Monthly Filing

Description

  • 1st Instalment (December balance date)
  • 2nd Instalment (June balance date)