| DATE |
CATEGORY |
DESCRIPTION |
| 5 February |
PAYE |
- Employer monthly schedule (IR348) due for large employers
- Employer deductions (IR345) form and payment due for large employers for the period 16 January to 31 January
|
| 7 February |
Terminal Tax |
- 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
|
| 7 February |
Terminal Student Loan Repayment |
- 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
|
| 7 February |
Qualifying Company Tax Election |
- 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
|
| 7 February |
FBT |
- 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)
|
| 20 February |
PAYE |
- Employer monthly schedule (IR348) due for small employers
- Employer deductions (IR345) form and payment due for small employers for the period 1 January to 31 January
- Employer deductions (IR345) form and payment due for large employers for the period 1 February to 15 February
|
| 20 February |
RWT |
- RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during January
|
| 20 February |
N-RWT / Approved Issuer Levy |
- Payment and Return due for either preceding months’ Non Resident Withholding Tax or Approved Issuer Levy
|
| 20 February |
Gaming Machine Duty |
- Return (IR680) and payment due for month ended 31 January
|
| 28 February |
GST |
- Return and payment due for the period ended 31 January
|
| 28 February |
Provisional Tax – Standard or Estimation Option and /or 1 or 2 monthly GST filing & Student Loan Interim Payments |
- 1st Instalment (September balance date)
- 2nd Instalment ((May balance date)
- 3rd Instalment (January balance date)
|
| 28th February |
Provisional Tax – Ratio Option |
- 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)
|
| 28th February |
Provisional Tax – Six Monthly GST Filing |
- 1st Instalment (July balance date)
- 2nd Instalment (January balance date)
|
