| Date |
Category |
Description |
| 5 August |
PAYE |
Where an employer’s deductions were $100,000 or more in the previous year, IR348 and IR345 (or IR346) are to be filed. Deductions made from 16 July to 31 July are payable. |
| 7 August |
Annual Returns |
- These are due for taxpayers with an April balance date.
- Income tax return.
- Imputation return.
- Dividend withholding payment return.
- Branch equivalent tax account return.
- Policyholder credit account return.
- Company dividend statement
|
| 20 August |
PAYE |
- Where an employer’s deductions were $100,000 or more in the previous year, IR348 and IR345 (or IR346) are to be filed. Deductions made from 1 August to 15 August are payable.
- Where an 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 July are due.
|
| 20 August |
RWT |
Deducted from interest payments made during July where deductions are equal to or exceed $500 and dividends paid during July. |
| 20 August |
Gaming Machine Duty |
Return IR680 and payment due for the month ended 31 July. |
| 28 August |
Provisional Tax |
- 1st Instalment (March balance date)
- 1st Instalment (January balance date – 6 monthly)
- 2nd Instalment (November balance date)
- 2nd Instalment (September balance date – 6 monthly)
- 3rd Instalment (July balance date)
|
| 28 August |
GST |
Return and payment are due for the period ended 31 July. |
January