| DATE |
CATEGORY |
DESCRIPTION |
| 5 December |
PAYE |
- 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
|
9 December
(due to 7th falling on a weekend) |
Terminal Tax |
- For taxpayers (without a tax agent) with a January balance date
- For taxpayers (with a tax agent) with a November balance date
|
9 December
(due to 7th falling on a weekend) |
Terminal Student Loan Repayment |
- For those (without a tax agent) with a January balance date
- For those (with a tax agent) with a November balance date
|
9 December
(due to 7th falling on a weekend) |
Annual Returns |
- 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
|
9 December
(due to 7th falling on a weekend) |
FBT |
- 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)
|
9 December
(due to 7th falling on a weekend) |
Qualifying Company Election tax |
- 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
|
| 20 December |
PAYE |
- 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
|
| 20 December |
RWT |
- RWT Return and Payment due for deductions from dividends and deductions of $500 or more from interest paid during November
|
| 20 December |
N-RWT / Approved Issuer Levy |
- Payment and Return due for either preceding month’s Non-Resident Withholding Tax or Approved Issuer Levy
|
| 20 December |
Gaming Machine Duty |
- Return (IR680) and payment due for the month ended 30 November
|