| Date |
Category |
Description |
| 5 November |
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 October to 31 October are payable. |
| 7 November |
Terminal Tax |
Payable for all taxpayers with a December balance date. |
| 7 November |
Terminal Student Loan Repayment |
Payable where a December balance date. |
| 7 November |
Qualifying company election tax |
This is payable by companies with December balance dates with become qualifying companies for the 2001 – income year. |
| 7 November |
Annual Returns |
For all taxpayers that have a July balance date. |
| 7 November |
FBT |
Employers with December balance dates to file FBT return (IR421) and pay the tax due – if payable on an income year basis. |
| 20 November |
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 November to 15 November 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 October are due.
|
| 20 November |
RWT |
Deducted from interest payments made during October where deductions are equal to or exceed $500 and dividends paid during October. |
| 20 November |
Gaming Machine Duty |
Return IR680 and payment due for the month ended 31 October. |
| 28 November |
Provisional Tax |
- 1st Instalment (June balance date)
- 1st Instalment (April balance date – 6 monthly)
- 2nd Instalment (February balance date)
- 2nd Instalment (December balance date – 6 monthly)
- 3rd Instalment (October balance date)
|
| 28 November |
GST |
Return and payment are due for the period ended 31 October. |
January