| Date |
Category |
Description |
| 7 January |
Annual Returns |
Annual returns are due for taxpayers with September balance dates. |
| 15 January |
Provisional Tax |
- 1st Instalment (July balance date)
- 1st Instalment (May balance date – 6 monthly)
- 2nd Instalment (March balance date)
- 2nd Instalment (January balance date – 6 monthly)
- 3rd Instalment (November balance date)
|
| 15 January |
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 December to 31 December are payable. |
| 15 January |
Terminal Tax |
Payable for all taxpayers with a February balance date. |
| 15 January |
Terminal Student Loan Repayment |
Payable where a February balance date. |
| 15 January |
Qualifying company election tax |
This is payable by companies with February balance dates with become qualifying companies for the – income year. |
| 15 January |
FTB |
Employers with February balance dates to file FBT return (IR421) and pay the tax due – if payable on an income year basis. |
| 15 January |
GST |
Return and payment are due for the period ended 30 November. |
| 20 January |
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 January to 15 January 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 December are due.
|
| 20 January |
RWT |
Deducted from interest payments made during December where deductions are equal to or exceed $500 and dividends paid during December. |
| 20 January |
Dividend withholding payment |
For foreign dividends received in the quarter ending 31 December are due. |
| 20 January |
FBT |
Employers are to file FBT return IR420 for the quarter ending 31 December (if completed on a quarterly basis) and pay tax due. |
| 20 January |
Gaming Machine Duty |
Return IR680 and payment due for the month ended 31 December are due. |
| 28 January |
Provisional Tax |
- 1st Instalment (August balance date)
- 1st Instalment (June balance date – 6 monthly)
- 2nd Instalment (April balance date)
- 2nd Instalment (February balance date – 6 monthly)
- 3rd Instalment (December balance date)
|
| 28 January |
GST |
Return and payment are due for the period ended 31 December. |
January