| Date |
Category |
Description |
| 5 April |
PAYE |
Where employer’s deductions were $100,000 or more in the previous year, IR348 and IR345 (or IR346) are to be filed. Deductions made from the period 16 March to 31 March are payable. |
| 7 April |
Terminal Tax |
Terminal Tax Payments for taxpayers (with a tax agent) with balance dates between 1 March and 30 September. |
| 7 April |
ACC Levies |
Earner premium and employer premium (residual claims levy) due if balance date is between 1 March and 30 September.
- Where employer’s deductions were $100,000 or more in the previous year, IR348 and IR345 (or IR346) to be filed. Deductions made from the period 1 April to 15 April are payable.
|
| 20 April |
PAYE |
- Where employer’s deductions were less than $100,000 for the previous year IR348 and IR345 (or IR346) are to be filed. All deductions made during March are due.
|
| 20 April |
FBT |
File FBT return IR420 for the quarter ending 31 March (if completed on a quarterly basis) and pay the tax due. |
| 20 April |
Gaming Machine Duty |
Gaming Machine Duty Return IR680 and payment due for the month ended 31 March. |
| 20 April |
RWT |
RWT Deducted from interest payments made during March where deductions are equal to, or exceed, $500. Dividends paid during March. Interest payments made from 1 October to 31 March where the deductions do not exceed $500 per month. |
| 20 April |
Dividend withholding payments |
Dividend withholding payments relating to foreign dividends received in the quarter ending 31 March. |
| 28 April |
GST |
GST Return and payment for the period ended 31 March. |
January