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7 January |
Annual Returns |
- 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
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15 January |
PAYE |
- 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
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15 January |
Provisional Tax – Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments |
- 1st instalment (July balance date)
- 2nd instalment (March balance date)
- 3rd instalment (November balance date)
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15 January |
Provisional Tax – Ratio Option |
- 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)
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15 January |
Provisional Tax – Six Monthly GST Filing |
- 1st instalment (May balance date)
- 2nd instalment (November balance date)
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15 January |
Terminal Tax |
- For taxpayers (without a tax agent) with a February balance date
- For taxpayers (with a tax agent) with a December balance date
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15 January |
Terminal Student Loan Repayment |
- For those (with no tax agent) with a February balance date
- For those (with a tax agent) with a December balance date
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15 January |
Qualifying Company Election Tax |
- 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
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15 January |
FBT |
- 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)
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15 January |
GST |
- Return and payment are due for the period ended 30 November
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20 January |
PAYE |
- 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
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20 January |
RWT |
- RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during December
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20 January |
N-RWT / Approved Issuer Levy |
- Payment and Return due for either preceding month’s Non-Resident Withholding Tax or Approved Issuer Levy
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20 January |
FBT |
- FBT return (IR420) and payment due for employers for the quarter ending 31 December (if completed on a quarterly basis)
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20 January |
Gaming Machine Duty |
- Return (IR680) and payment due for the month ended 31 December
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20 January |
Foreign Dividend Withholding Payment |
- IR4F return and payment due for foreign dividends received in the quarter ending 31 December
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28 January |
GST |
- Return and payment due for the period ended 31 December
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28 January |
Provisional Tax – Standard or Estimation Option and /or 1 or 2 monthly GST filing & Student Loan Interim Payments |
- 1st instalment (August balance date)
- 2nd instalment (April balance date)
- 3rd instalment (December balance date)
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28 January |
Provisional Tax – Ratio Option |
- 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)
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28 January |
Provisional Tax – Six Monthly GST Filing |
- 1st instalment (June balance date)
- 2nd instalment (December balance date)
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