Date

Category

Description

5 February

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 January to 31 January

7 February

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

7 February

Terminal Student Loan Repayment

• For those (with a tax agent) with balance date between 1 March and 30 September

• For those (with a tax agent) with a January balance date

7 February

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

7 February

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)

20 February

PAYE

• Employer monthly schedule (IR348) due for small employers

• Employer deductions (IR345) or (IR346) form and payment due for small employers for the period 1 January to 31 January

• Employer deductions (IR345) or (IR346) form and payment due for large employers for the period 1 February to 15 February

20 February

RWT

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during January

20 February

N-RWT / Approved Issuer Levy

• Payment and Return due for either preceding months' Non Resident Witholding Tax or Approved Issuer Levy

20 February

Gaming Machine Duty

• Return (IR680) and payment due for month ended 31 January

28 February

GST

• Return and payment due for the period ended 31 January

28 February

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)

28 February

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 Instlament (March balance date)

• 6th Instalment (January balance date)

28 February

Provisional Tax - Six Monthly GST Filing

• 1st Instalment (July balance date)

• 2nd Instalment (January balance date)