|
Date |
Category |
Description |
|
5 September |
PAYE |
-
Employer monthly schedule (IR 348) due for large employers
-
Employer deductions (IR 345) form and payment due for large employers for the period 16 August to 31 August
|
|
7 September |
Terminal Tax |
-
For taxpayers (without a tax agent) with an October balance date
|
|
7 September |
Terminal Student Loan Repayment |
-
For those (without a tax agent) with an October balance date
|
|
7 September |
Qualifying Company Tax Election |
-
IR4P return and payment due for companies (without a tax agent) with an October balance date
|
|
7 September |
Annual Returns |
-
Due date for annual returns for taxpayers (without a tax agent) that have a May 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 September |
FBT |
-
FBT return (IR421) and payment due for employers (without a tax agent) with an October balance date (if payable on income year basis)
|
|
20 September |
PAYE |
-
Employer monthly schedule (IR 348) due for small employers
-
Employer deductions (IR 345) or (IR 346) form and payment due for small employers for the period 1 August to 31 August
-
Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 September to 15 September
|
|
20 September |
RWT |
-
RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during August
|
|
20 September |
N-RWT / Approved Issuer Levy |
-
Payment and Return due for either preceding months' Non Resident Witholding Tax or Approved Issuer Levy
|
|
20 September |
Gaming Machine Duty |
-
Return (IR680) and payment due for month ended 31 August
|
|
28 September |
GST |
-
Return and payment due for period ended 31 August
|
|
28 September |
Provisional Tax - Ratio Option |
-
1st Instalment (June balance date)
-
2nd Instalment (April balance date)
-
3rd Instalment (February balance date)
-
4th Instalment (December balance date)
-
5th Instalment (October balance date)
-
6th Instalment (August balance date)
|
|
28 September |
Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments |
-
1st Instalment (April balance date)
-
2nd Instalment (December balance date)
-
3rd Instalment (August balance date)
|
|
28 September |
Provisional Tax - Six monthly GST filing |
-
1st Instalment (February balance date)
-
2nd Instalment (August balance date)
|
|
30 September |
Student Loan |
-
1st repayment Instalment due for borrowers who are overseas
|