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