December Tax Calendar

Date	Category	Description
5 December	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 November to 30 November are payable.
7 December	Terminal Tax	Payable for all taxpayers with a January balance date.
7 December	Terminal Student Loan Repayment	Payable where a January balance date.
7 December	FBT	Employers with January balance dates to file FBT return (IR421) and pay the tax due – if payable on an income year basis.
20 December	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 December to 15 December 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 November are due.
20 December	RWT	Deducted from interest payments made during November where deductions are equal to or exceed $500 and dividends paid during November.
20 December	Gaming Machine Duty	Return IR680 and payment due for the month ended 30 November.