| Date |
Category |
Description |
| 5 June |
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 May to 31 May are payable. |
| 20 June |
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 June to 15 June 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 May are due.
|
| 20 June |
RWT |
Deducted from interest payments made during May where deductions are equal to or exceed $500 and dividends paid during May. |
| 20 June |
Dividend Withholding payment |
Where a dividend withholding payment account company has a debit balance at 31 March , a further dividend withholding payment together are dividend withholding payment penalty tax is due and payable.
|
| 20 June |
Imputation penalty tax |
Where an imputation credit account company has a debit balance at 31 March, further income tax and imputation penalty tax is due and payable. |
| 20 June |
Gaming Machine Duty |
Return IR680 and payment due for the month ended 31 May. |
| 28 June |
Provisional Tax and Student Loan Interim Payments |
- 1st Instalment (January balance date)
- 1st Instalment (November balance date – 6 monthly)
- 2nd Instalment (September balance date)
- 2nd Instalment (July balance date – 6 monthly)
- 3rd Instalment (May balance date)
|
| 28 June |
GST |
Return and payment are due for the period ended 31 May. |
| 30 June |
FBT |
Last date for employers whose gross tax deductions payable in the previous year did not exceed $100,000 to elect to pay FBT manually. |
January