At Wood Walton we are recognised by our clients as the preferred supplier of chartered accounting services and by our staff as an enjoyable and excellent environment in which to work
Employer monthly schedule (IR 348) due for large employers
Employer deductions (IR 345) form and payment due for large employers for the period 16 May to 31 May
20 June
PAYE
Employer monthly schedule (IR 348) due for small employers
Employer deductions (IR 345) form and payment due for small employers for the period 1 May to 31 May
Employer deductions (IR 345) form and payment due for large employers for the period 1 June to 15 June
20 June
RWT
RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during May
20 June
N-RWT / Approved Issuer Levy
Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy
20 June
Gaming Machine Duty
Return (IR680) and payment due for the month ended 31 May
20 June
Dividend Withholding Payment
Where a dividend withholding payment account company has a debit balance as at 31 March, a further dividend withholding payment and dividend payment penalty is now due and payable
20 June
Imputation penalty tax
Where an imputation credit account company has a debit balance at 31 March, further income tax and imputation penalty is now due and payable
28 June
GST
Return and payment due for the period ended 31 May
28 June
Provisional Tax - Ratio Option
1st Instalment (March balance date)
2nd Instalment (January balance date)
3rd Instalment (November balance date)
4th Instalment September balance date)
5th Instalment (July balance date)
6th Instalment (May balance date)
28 June
Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments
1st Instalment (January balance date)
2nd Instalment (September balance date)
3rd Instalment (May balance date)
28 June
Provisional Tax - Six monthly GST filing
1st Instalment (November balance date
2nd Instalment (May balance date)
30 June
FBT
Last date for employers to elect to pay FBT annually