|
|
|
5 March
|
PAYE |
- Employer monthly schedule (IR348) due for large employers
- Employer deductions (IR345) form and payment due for large employers for the period 16 February to 28 February
|
7 March
|
Terminal Tax |
- For taxpayers (with a tax agent) with a February balance date
|
7 March
|
Terminal Student Loan Repayment |
- For those (with a tax agent) with a February balance date
|
7 March
|
Qualifying Company Tax Election |
- IR4P return and payment due for companies (with a tax agent) with a February balance date
|
7 March
|
FBT |
- FBT return (IR421) and payment due for employers (with a tax agent) with a February balance date (if payable on income year basis)
|
20 March
|
PAYE |
- Employer monthly schedule (IR348) due for small employers
- Employer deductions (IR345) form and payment due for small employers for the period 1 February to 28 February
- Employer deductions (IR345) form and payment due for large employers for the period 1 March to 15 March
|
20 March
|
RWT |
- RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during February
|
20 March
|
N-RWT / Approved Issuer Levy |
- Payment and Return due for either preceding months' Non Resident Withholding Tax or Approved Issuer levy
|
20 March
|
Gaming Machine Duty |
- Return (IR680) and payment due for the month ended 28 February
|
28 March
|
GST |
- Return and payment are due for the period ended 28 February
|
28 March
|
Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments |
- 1st instalment (October balance date)
- 2nd instalment (June balance date)
- 3rd instalment ( February balance date)
|
28 March
|
Provisional Tax - Ratio Option |
- 1st instalment (December balance date)
- 2nd instalment (October balance date)
- 3rd instalment (August balance date)
- 4th instalment (June balance date)
- 5th instalment (April balance date)
- 6th instalment (February balance date)
|
28 March
|
Provisional Tax - Six Monthly GST Filing |
- 1st instalment (August balance date)
-
2nd instalment (February balance date)
|
1 April
(due to 31 March falling on a weekend)
|
Student Loan |
- 2nd repayment instalment due for borrowers who are overseas
|
1 April
(due to 31 March falling on a weekend) |
Imputation Year |
- Final day of imputation year. 10% penalty incurred on debit balance in imputation account and dividend withholding payment account after this date
- Final day for refund of excess RWT deductions
|
1 April
(due to 31 March falling on a weekend) |
Tax Returns |
- Final day to file tax returns for taxpayers with a tax agent
|
