|
|
|
1 June
(as 31 May falls on a weekend) |
RWT |
Annual reconciliation statements (IR15S, interest and IR17S or 17SA) due for the year ended 31 March |
1 June
(as 31 May falls on a weekend) |
FBT |
FBT Return and (IR420 and payment due for employers for the quarter ending 31 March (if completed on a quarterly basis) |
5 June
|
PAYE |
- Payment due for large employers for the period 16 May to 31 May
- File employment information within 2 working days after payday
|
22 June
(as 20th falls on a weekend)
|
PAYE |
- Payment due for small employers for the period 1 May to 31 May
- Payment due for large employers for the period 1 June to 15 June
- File employment information within 2 working days after payday
|
22 June
(as 20th falls on a weekend)
|
RWT |
- RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during May
|
22 June
(as 20th falls on a weekend)
|
N-RWT / Approved Issuer Levy |
- Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy
|
22 June
(as 20th falls on a weekend)
|
Gaming Machine Duty |
- Return (IR680) and payment due for the month ended 31 May
|
22 June
(as 20th falls on a weekend)
|
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
|
22 June
(as 20th falls on a weekend) |
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
|
29 June
(as 28th falls on a weekend)
|
GST |
- Return and payment due for the period ended 31 May
|
29 June
(as 28th falls on a weekend) |
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)
|
29 June
(as 28th falls on a weekend) |
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)
|
29 June
(as 28th falls on a weekend) |
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
|
