Key Dates - February 2023
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7 February
(as 5th is a weekend and 6th is Waitangi Day) |
PAYE
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- Payment due for large employers for the period 16 January to 31 January
- File employment information within 2 working days after payday
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7 February
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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
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7 February
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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
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7 February
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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
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7 February
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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)
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20 February
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PAYE |
- Payment due for small employers for the period 1 January to 31 January
- Payment due for large employers for the period 1 February to 15 February
- File employment information within 2 working days after payday
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20 February
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RWT |
- RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during January
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20 February
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N-RWT / Approved Issuer Levy |
- Payment and Return due for either preceding months' Non Resident Withholding Tax or Approved Issuer Levy
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20 February
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Gaming Machine Duty |
- Return (IR680) and payment due for month ended 31 January
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28 February
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GST |
- Return and payment due for the period ended 31 January
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28 February
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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)
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28 February
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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)
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28 February
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Provisional Tax - Six Monthly GST Filing |
- 1st instalment (July balance date)
- 2nd instalment (January balance date)
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Supplied by 
