NZ Key Tax Dates – October 2021

5 October
PAYE

• Payment due for large employers for the period 16 September to 30 September
• File employment information within 2 working days after payday

7 October
Terminal Tax

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

7 October
Terminal Student Loan Repayment

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

7 October
Qualifying Company Tax Election

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

7 October
Annual Returns

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

7 October
FBT

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

20 October
PAYE

• Payment due for small employers for the period 1 September to 30 September
• Payment due for large employers for the period 1 October to 15 October
• File employment information within 2 working days after payday

20 October
RWT

• 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

20 October
Approved Issuer Levy

• 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

20 October
N-RWT / Approved Issuer Levy

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

20 October
FBT

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

20 October
Gaming Machine Duty

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

20 October
Foreign Dividend Withholding Payment

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

28 October
GST

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

28 October
Provisional Tax – Ratio Option

• 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)

28 October
Provisional Tax – Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

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

28 October
Provisional Tax – Six monthly GST filing

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