Date

Category

Description

• Due date for annual returns for taxpayers (without a tax agent) that have a September balance date
  • Income tax return
  • Imputation return
  • Dividend withholding payment return
  • Branch equivalent tax account return
  • Policyholder credit account return
  • Company dividend statement
  • Student loan form SL9

• Employer monthly schedule (IR348) due for large employers
• Employer deductions (IR345) or (IR346) form and payment due for large employers for the period 16 December to 31 December

• 1st Instalment (July balance date)
• 2nd Instalment (March balance date)
• 3rd Instalment (November balance date)

• 1st Instalment (September balance date)
• 2nd Instalment (July balance date)
• 3rd Instalment (May balance date)
• 4th Instalment (March balance date)
• 5th Instalment (January balance date)
• 6th Instalment (November balance date)

Provisional Tax - Six Monthly GST Filing

• 1st Instalment (May balance date)
• 2nd Instalment (November balance date)

• For taxpayers (without a tax agent) with a February balance date
• For taxpayers (with a tax agent) with a December balance date

• For those (with no tax agent) with a February balance date
• For those (with a tax agent) with a December balance date

• IR4P return and payment due for companies (with no tax agent) with a February balance date
• IR4P return and payment due for companies (with a tax agent) with a December Balance date

• FBT return (IR421) and payment due for employers (with a tax agent) with a December balance date (if payable on income year basis)
• FBT return (IR421) and payment due for employers (without  a tax agent) with a February balance date (if payable on income year basis)

• Return and payment are due for the period ended 30 November

• Employer monthly schedule (IR348) due for small employers
• Employer deductions (IR 345) form and payment due for small employers for the period 1 December to 31 December
• Employer deductions (IR345) form and payment due for large employers for the period 1 January to 15 January

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during December

• Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy

• FBT return (IR420) and payment due for employers for the quarter ending 31 December (if completed on a quarterly basis)

• Return (IR680) and payment due for the month ended 31 December

• IR4F return and payment due for foreign dividends received in the quarter ending 31 December

• Return and payment due for the period ended 31 December

• 1st Instalment (August balance date)
• 2nd Instalment (April balance date)
• 3rd Instalment (December balance date)

• 1st Instalment (October balance date)
• 2nd Instalment (August balance date)
• 3rd Instalment (June balance date)
• 4th Instalment (April balance date)
• 5th Instalment (February balance date)
• 6th Instalment (December balance date)

• 1st Instalment (June balance date)
• 2nd Instalment (December balance date)

Date

Category

Description

• Employer monthly schedule (IR348) due for large employers
• Employer deductions (IR345) or (IR346) form and payment due for large employers for the period 16 January to 31 January

• For taxpayers (without a tax agent) with balance dates between 1 March and 30 September
• For taxpayers (with a tax agent) with a January balance date

• For those (with a tax agent) with balance date between 1 March and 30 September
• For those (with a tax agent) with a January balance date

• IR4P return and payment due for companies (with no tax agent) with balance dates between 1 March and 30 September
• IR4P return and payment due for companies (with a tax agent) with a January balance date

• FBT return (IR421) and payment due for employers (without a tax agent) with balance dates between 1 March & 30 September (if payable on income year basis)
• FBT return (IR421) and payment due for employers (with a tax agent) with a January balance date (if payable on income year
  basis)

• Employer monthly schedule (IR348) due for small employers
• Employer deductions (IR345) or (IR346) form and payment due for small employers for the period 1 January to 31 January
• Employer deductions (IR345) or (IR346) form and payment due for large employers for the period 1 February to 15 February

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during January

• Payment and Return due for either preceding months' Non Resident Witholding Tax or Approved Issuer Levy

• Return (IR680) and payment due for month ended 31 January

• Return and payment due for the period ended 31 January

• 1st Instalment (September balance date)
• 2nd Instalment ((May balance date)
• 3rd Instalment (January balance date)

• 1st Instalment (November balance date)
• 2nd Instalment (September balance date)
• 3rd Instalment (July balance date)
• 4th Instalment (May balance date)
• 5th Instlament (March balance date)
• 6th Instalment (January balance date)

• 1st Instalment (July balance date)
• 2nd Instalment (January balance date)

Date

Category

Description

• Employer monthly schedule (IR348) due for large employers
• Employer deductions (IR345) or (IR346) form and payment due for large employers for the period 16 February to 28 February

• For taxpayers (with a tax agent) with a February balance date

• For those (with a tax agent) with a February balance date

• IR4P return and payment due for companies (with a tax agent) with a February balance date

• FBT return (IR421) and payment due for employers (with a tax agent) with a February balance date (if payable on income year basis)

• Employer monthly schedule (IR348) due for small employers
• Employer deductions (IR345) or (IR346) form and payment due for small employers for the period 1 February to 28 February
• Employer deductions (IR345) or (IR346) form and payment due for large employers for the period 1 March to 15 March

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during February

• Payment and Return due for either preceding months' Non Resident Withholding Tax or Approved Issuer levy

• Return (IR680) and payment due for the month ended 28 February

• Return and payment are due for the period ended 28 February

• 1st Instalment (October balance date)
• 2nd Instalment (June balance date)
• 3rd Instalment (March balance date)

• 1st Instalment (December balance date)
• 2nd Instalment (October balance date)
• 3rd Instalment (August balance date)
• 4th Instalment (June balance date)
• 5th Instalment (April balance date)
• 6th Instalment (February balance date)

• 1st Instalment (August balance date)
  2nd Instalment (February balance date)

• 2nd repayment Instalment due for borrowers who are overseas
• Interest on Student Loans is compounded and added to borrower's loan
• Last day for Student Loan borrowers who have been living overseas to apply for Student Loan Amnesty for late payment penalties

• Final day of imputation year. 10% penalty incurred on debit balance in imputation account and dividend withholding payment account after this date
• Final day for refund of excess RWT deductions

• Final day to file tax returns for taxpayers with a tax agent

Date

Category

Description

• Employer monthly schedule (IR 348) due for large employers
• Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 16 March to 31 March

• For taxpayers (with a tax agent) with balance dates between 1 March and 30 September

• For those (with a tax agent) with balance dates between 1 March and 30 September

• IR 4P return and payment due for companies (with a tax agent) with balance dates between 1 March and 30 September

• FBT return (IR421) and payment due for employers (with a tax agent) with balance dates between 1 March & 30 September (if payable on income year basis)

• Employer monthly schedule (IR 348) due for small employers
• Employer deductions (IR 345) or (IR 346) form and payment due for small employers for the period 1 March to 31 March
• Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 April to 15 April

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during March
• RWT Return and payment due for interest payments made from 1 October to 31 March where the deductions do not exceed $500 per month

• Return and payment due for approved issuer levy made in period between 1 October and 31 March where estimations of the deductions of the levy will not exceed $500 per month

• Payment and Return due for either preceding months' Non Resident Withholding Tax or Approved Issuer Levy

• Return (IR680) and payment due for the month ended 31 March

• IR4F return and payment due for foreign dividends received in the quarter ending 31 March

Date

Category

Description

• Employer monthly schedule (IR 348) due for large employers
• Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 16 April to 30 April

• Return and payment due for period ended 31 March

• 1st Instalment (January balance date)
• 2nd Instalment (November balance date)
• 3rd instalment (September balance date)
• 4th Instalment (July balance date)
• 5th Instalment (May balance date)
• 6th Instalment (March balance date)

• 1st Instalment (November balance date)
• 2nd Instalment (July balance date)
• 3rd Instalment (March balance date)

• 1st Instalment (September balance date)
• 2nd Instalment (March balance date)

• Employer monthly schedule (IR 348) due for small employers
• Employer deductions (IR 345) form and payment due for small employers for the period 1 April to 30 April
• Employer deductions (IR 345) form and payment due for large employers for the period 1 May to 15 May

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during April

• Payment and Return due for either preceding months' Non Resident Witholding Tax or Approved Issuer Levy

• Return (IR680) and payment due for the month ended 30 April

• Return and payment due for the period ended 30 April

• 1st Instalment (February balance date)
• 2nd Instalment (December balance date)
• 3rd Instalment (October balance date)
• 4th Instalment (August balance date)
• 5th Instalment (June balance date)
• 6th Instalment (April balance date)

• 1st Instalment (December balance date)
• 2nd Instalment (August balance date)
• 3rd Instalment (April balance date)

• 1st Instalment (October balance date)
• 2nd Instalment (April balance date)

• Annual reconciliation statements (IR15S, interest and IR17S or 17SA) due for the year ended 31 March

• FBT return (IR420) and payment due for employers for the quarter ending 31 March (if completed on a quarterly basis)
• FBT return (IR422) and payment due for employers for the year ended 31 March (If completed on an annual basis). Employers who provide no fringe benefits are to file an annual Nil return (IR419), unless the CIR has waived this requirement

Date

Category

Description

7 June
(Due to 5th falling
on a weekend)

PAYE

• Employer monthly schedule (IR 348) due for large employers
• Employer deductions (IR 345) form and payment due for large employers for the period 16 May to 31 May

21 June
(Due to 20th falling
on a weekend)

PAYE

• Employer monthly schedule (IR 348) due for small employers
• Employer deductions (IR 345)  form and payment due for small employers for the period 1 May to 31 May
• Employer deductions (IR 345) form and payment due for large employers for the period 1 June to 15 June

21 June
(Due to 20th falling
on a weekend)

RWT

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during May

21 June
(Due to 20th falling
on a weekend)

N-RWT / Approved Issuer Levy

• Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy

21 June
(Due to 20th falling
on a weekend)

Gaming Machine Duty

• Return (IR680) and payment due for the month ended 31 May

21 June
(Due to 20th falling
on a weekend)

Dividend Withholding Payment

• Where a dividend withholding payment account company has a debit balance as at 31 March, a further dividend withholding payment and dividend payment penalty is now due and payable

21 June
(Due to 20th falling
on a weekend)

Imputation penalty tax

• Where an imputation credit account company has a debit balance at 31 March, further income tax and imputation penalty is now due and payable

28 June

GST

• Return and payment due for the period ended 31 May

28 June

Provisional Tax - Standard or Estimation Opiton and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

• 1st Instalment (January balance date)
• 2nd Instalment (September balance date)
• 3rd Instalment (May balance date)

28 June

Provisional Tax - Ratio Option

• 1st Instalment (March balance date)
• 2nd Instalment (January balance date)
• 3rd Instalment (November balance date)
• 4th Instalment September balance date)
• 5th Instalment (July balance date)
• 6th Instalment (May balance date)

28 June

Provisional Tax - Six monthly GST filing

• 1st Instalment (November balance date
• 2nd Instalment (May balance date)

30 June

FBT

• Last date for employers to elect to pay FBT annually

Date

Category

Description

• Employer monthly schedule (IR 348) due for large employers
• Employer deductions (IR 345) form and payment due for large employers for the period 16 June to 30 June

• Tax returns for the year ended 31 March are to be filed by taxpayers (without a tax agent) with balance dates between 1 October and 31 March:
  • Individuals (IR3)
  • Companies & Unit Trusts (IR4)
  • Estates or Trusts (IR6)
  • Partnerships (IR7)
  • Clubs & Societies (IR9)
  • Superannuation Funds (IR44)

• Last day for taxpayers (without a tax agent) with balance dates 1 October and 31 March to also file:
  • Imputation return
  • Dividend witholding payment return
  • Branch equivalent tax account return
  • Policyholder credit account return
  • Company dividend statement
  • Student loan form SL9

• Employer monthly schedule (IR 348) due for small employers
• Employer deductions (IR 345) form and payment due for small employers for the period 1 June to 30 June
• Employer deductions (IR 345) form and payment due for large employers for the period 1 July to 15 July

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during June

• Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy

• FBT return (IR420) and payment due for employers for  the quarter ending 30 June (if completed on a quarterly basis)

• Return (IR680) and payment due for the month ended 30 June

• IR4F return and payment due for foreign dividends received in the quarter ending 30 June

• Return and payment due for the period ended 30 June

• 1st instalment (April balance date)
• 2nd Instalment (February balance date)
• 3rd Instalment (December balance date)
• 4th Instalment (October balance date)
• 5th Instalment (August balance date)
• 6th instalment (June balance date)

• 1st Instalment (February balance date)
• 2nd Instalment (October balance date)
• 3rd Instalment (June balance date)

• 1st Instalment (December balance date)
• 2nd Instalment (June balance date)

Date

Category

Description

• Employer monthly schedule (IR 348) due for large employers
• Employer deductions (IR 345) form and payment due for large employers for the period 16 July to 31 July

• Due date for annual returns for taxpayers (without a tax agent) that have an April balance date
  • Income tax return
  • Imputation return
  • Dividend withholding payment return
  • Branch equivalent tax account return
  • Policyholder credit account return
  • Company dividend statement
  • Student loan form SL9

• Employer monthly schedule (IR 348) due for small employers
• Employer deductions (IR 345) form and payment due for small employers for the period 1 July to 31 July
• Employer deductions (IR 345) form and payment due for large employers for the period 1 August to 15 August

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during July

• Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy

• Return (IR680) and payment due for the month ended 31 July

• Return and payment due for period ended 31 July

• 1st Instalment (May balance date)
• 2nd Instalment (March balance date)
• 3rd Instalment (January balance date)
• 4th Instalemtn (November balance date)
• 5th Instalment (September balance date)
• 6th Instalment (July balance date)

• 1st Instalment (March balance date)
• 2nd Instalment (November balance date)
• 3rd Instalment (July balance date)

• 1st instalment (January balance date)
• 2nd Instalment (July balance date)

Date

Category

Description

• Employer monthly schedule (IR 348) due for large employers
• Employer deductions (IR 345) form and payment due for large employers for the period 16 August to 31 August

• For taxpayers (without a tax agent) with an October balance date

• For those (without a tax agent) with an October balance date

• IR4P return and payment due for companies (without a tax agent) with an October balance date

• Due date for annual returns for taxpayers (without a tax agent) that have a May balance date
  • Income tax return
  • Imputation return
  • Dividend withholding payment return
  • Branch equivalent tax account return
  • Policyholder credit account return
  • Company dividend statement
  • Student loan form SL9

• FBT return (IR421) and payment due for employers (without a tax agent) with an October balance date (if payable on income year basis)

• Employer monthly schedule (IR 348) due for small employers
• Employer deductions (IR 345) form and payment due for small employers for the period 1 August to 31 August
• Employer deductions (IR 345) form and payment due for large employers for the period 1 September to 15 September

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during August

• Payment and Return due for either preceding months' Non Resident Withholding Tax or Approved Issuer Levy

• Return (IR680) and payment due for month ended 31 August

• Return and payment due for period ended 31 August

• 1st Instalment (June balance date)
• 2nd Instalment (April balance date)
• 3rd Instalment (February balance date)
• 4th Instalment (December balance date)
• 5th Instalment (October balance date)
• 6th Instalment (August balance date)

• 1st Instalment (April balance date)
• 2nd Instalment (December balance date)
• 3rd Instalment (August balance date)

• 1st Instalment (February balance date)
• 2nd Instalment (August balance date)

• 1st repayment Instalment due for borrowers who are overseas

Date

Category

Description

• Employer monthly schedule (IR 348) due for large employers
• Employer deductions (IR 345) form and payment due for large employers for the period 16 September to 30 September

• For taxpayers (without a tax agent) with a November balance date

• For those (without a tax agent) with a November balance date

• IR 4P return and payment due for companies (without a tax agent) with a November balance date

• Due date for annual returns for taxpayers (without a tax agent) that have a June balance date
  • Income tax return
  • Imputation return
  • Dividend withholding payment return
  • Branch equivalent tax account return
  • Policyholder credit account return
  • Company dividend statement
  • Student Loan form SL9

• FBT return (IR421) and payment due for employers (without a tax agent) with a November balance date (if payable on income year basis)

• Employer monthly schedule (IR 348) due for small employers
• Employer deductions (IR 345) form and payment due for small employers for the period 1 September to 30 September
• Employer deductions (IR 345) form and payment due for large employers for the period 1 October to 15 October

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during September
• RWT Return and payment due for interest payments made between 1 April and 30 September where deductions do not exceed $500 per month

• Return and payment due for Approved Issuer Levy made in period between 1 April and 30 September where estimations of the deductions of the levy will not exceed $500

• Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy

• FBT return (IR420) and payment due for employers for the quarter ending 30 September (if completed on a quarterly basis)

• Return (IR680) and payment due for month ended 30 September

• IR4F return and payment due for foreign dividends received in the quarter ending 30 September

• Return and payment are due for the period ended 30 September

• 1st Instalment (July balance date)
• 2nd Instalment (May balance date)
• 3rd Instalment (March balance date)
• 4th Instalment (January balance date)
• 5th Instalment (November balance date)
• 6th Instalment (September balance date)

• 1st Instalment (May balance date)
• 2nd Instalment (January balance date)
• 3rd Instalment (September balance date)

• 1st instalment (March balance date)
• 2nd Instalment (September balance date)

Date

Category

Description

• Employer monthly schedule (IR 348) due for large employers
• Employer deductions (IR 345) form and payment due for large employers for the period 16 October to 31 October

• For taxpayers (without a tax agent) with a December balance date
• For taxpayers (with tax agent) with an October balance date

• For those (without a tax agent) with a December balance date
• For those (with tax agent) with an October balance date

• IR 4P return and payment due for companies (without a tax agent) with a December balance date
• IR 4P return and payment due for companies (with a tax agent) with an October balance date

• Due date for annual returns for taxpayers (without a tax agent) that have a July balance date
  • Income tax return
  • Imputation return
  • Dividend withholding payment return
  • Branch equivalent tax account return
  • Policyholder credit account return
  • Company dividend statement
  • Student Loan form SL9

• FBT return (IR421) and payment due for employers (with a tax agent) with an October balance date (if payable on income year basis)
• FBT return (IR421) and payment due for employers (without a tax agent) with a December balance date (if payable on income year basis)

• Employer monthly schedule (IR 348) due for small employers
• Employer deductions (IR 345) form and payment due for small employers for the period 1 October to 31 October
• Employer deductions (IR 345) form and payment due for large employers for the period 1 November to 15 November

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during October

• Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy

• Return (IR680) and payment due for the month ended 31 October

• Return and payment due for period ended 31 October

• 1st Instalment (August balance date)
• 2nd Instalment (June balance date)
• 3rd Instalment (April balance date)
• 4th Instalment (February balance date)
• 5th Instalment (December balance date)
• 6th Instalment (October balance date)

• 1st Instalment (June balance date)
• 2nd Instalment (February balance date)
• 3rd Instalment (October balance date)

• 1st Instalment (April balance date)
• 2nd Instalment (October balance date)

Date

Category

Description

• Employer monthly schedule (IR 348) due for large employers
• Employer deductions (IR 345) form and payment due for large employers for the period 16 November to 30 November

• For taxpayers (without a tax agent) with a January balance date
• For taxpayers (with a tax agent) with a November balance date

• For those (without a tax agent) with a January balance date
• For those (with a tax agent) with a November balance date

• Due date for annual returns for taxpayers (without a tax agent) that have an August balance date

• • Income tax return
  • Imputation return
  • Dividend withholding payment return
  • Branch equivalent tax account return
  • Policyholder credit account return
  • Company dividend statement
  • Student loan form SL9

• FBT return (IR421) and payment due for employers (with a tax agent) with a November balance date (if payable on income year basis)
• FBT return (IR421) and payment due for employers (without a tax agent) with a January balance date (if payable on income year basis)

• IR4P return and payment due for companies (with no tax agent) with a January balance date
• IR4P return and payment due for companies (with a tax agent) with a November balance date

• Employer monthly schedule (IR 348) due for small employers
• Employer deductions (IR 345) form and payment due for small employers for the period 1 November to 30 November
• Employer deductions (IR 345) form and payment due for large employers for the period 1 December to 15 December

• RWT Return and Payment due for deductions from dividends and deductions of $500 or more from interest paid during November

• Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy

• Return (IR680) and payment due for the month ended 30 November