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5 October
|
PAYE |
- Payment due for large employers for the period 16 September to 30 September
- File employment information within 2 working days after payday
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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)
|
20 October
|
PAYE |
- Payment due for small employers for the period 1 September to 30 September
- Payment due for large employers for the period 1 October to 15 October
- File employment information within 2 working days after payday
|
| 20 October |
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
|
20 October
|
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
|
20 October
|
N-RWT / Approved Issuer Levy |
- Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy
|
20 October
|
FBT |
- FBT return (IR420) and payment due for employers for the quarter ending 30 September (if completed on a quarterly basis)
|
20 October
|
Gaming Machine Duty |
- Return (IR680) and payment due for month ended 30 September
|
| 20 October |
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)
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