| DATE |
CATEGORY |
DESCRIPTION |
7 October
(due to 5th falling on a weekend) |
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 September to 30 September
|
| 7 October |
Terminal Tax |
- For taxpayers (without a tax agent) with a November balance date
|
| 7 October |
Terminal Student Loan Repayment |
- For those (without a tax agent) with a November balance date
|
| 7 October |
Qualifying Company Tax Election |
- IR 4P return and payment due for companies (without a tax agent) with a November balance date
|
| 7 October |
Annual Returns |
- 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
|
| 7 October |
FBT |
- FBT return (IR421) and payment due for employers (without a tax agent) with a November balance date (if payable on income year basis)
|
21 October
(due to the 20th falling on a weekend) |
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 September to 30 September
- Employer deductions (IR 345) form and payment due for large employers for the period 1 October to 15 October
|
21 October
(due to the 20th falling on a weekend) |
RWT |
- 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
|
21 October
(due to the 20th falling on a weekend) |
Approved Issuer Levy |
- 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
|
21 October
(due to the 20th falling on a weekend) |
N-RWT / Approved Issuer Levy |
- Payment and Return due for either preceding month’s Non-Resident Withholding Tax or Approved Issuer Levy
|
21 October
(due to the 20th falling on a weekend) |
FBT |
- FBT return (IR420) and payment due for employers for the quarter ending 30 September (if completed on a quarterly basis)
|
21 October
(due to the 20th falling on a weekend) |
Gaming Machine Duty |
- Return (IR680) and payment due for month ended 30 September
|
21 October
(due to the 20th falling on a weekend) |
Foreign Dividend Withholding Payment |
- IR4F return and payment due for foreign dividends received in the quarter ending 30 September
|
| 28 October |
GST |
- Return and payment are due for the period ended 30 September
|
| 28 October |
Provisional Tax – Ratio Option |
- 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)
|
| 28 October |
Provisional Tax – Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments |
- 1st Instalment (May balance date)
- 2nd Instalment (January balance date)
- 3rd Instalment (September balance date)
|
| 28 October |
Provisional Tax – Six monthly GST filing |
- 1st instalment (March balance date)
- 2nd Instalment (September balance date)
|
