| Date |
Category |
Description |
| 5 October |
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 September to 30 September are payable. |
| 7 October |
Terminal Tax |
Payable for all taxpayers with a November balance date. |
| 7 October |
Terminal Student Loan Repayment |
Payable where a November balance date. |
| 7 October |
Annual Returns |
Annual returns are due for taxpayers with June balance dates. |
| 7 October |
FBT |
Employers with November balance dates to file FBT return (IR421) and pay tax due – if on an income year basis. |
| 20 October |
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 October to 15 October 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 September are due.
|
| 20 October |
RWT |
Deducted from interest payments made during September where deductions are equal to or exceed $500 and dividends paid during September. Interest payments made from 1 April to 30 September where the deductions do not exceed $500 per month. |
| 20 October |
Dividend withholding payments |
For foreign dividends received in the quarter ending 30 September are due. |
| 20 October |
FTB |
Employers are to file FBT return IR420 for the quarter ending 30 September (if completed on a quarterly basis) and pay the tax due. |
| 20 October |
Gaming Machine Duty |
Return IR680 and payment due for the month ended 30 September. |
| 28 October |
Provisional Tax |
- 1st Instalment (May balance date)
- 1st Instalment (March balance date – 6 monthly)
- 2nd Instalment (January balance date)
- 2nd Instalment (November balance date – 6 monthly)
- 3rd Instalment (September balance date)
|
| 28 October |
GST |
Return and payment are due for the period ended 30 September. |
January