Resources

We’ve put together an abundance of helpful resources, information, and guides that will help you in your business. 

NZ Key Tax Dates – April 2022

5 April
PAYE

• Payment due for large employers for the period 16 March to 31 March
• File employment information within 2 working days after payday

7 April
Terminal Tax

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

7 April
Terminal Student Loan Repayment

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

7 April
Qualifying Company Election Tax

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

7 April
FBT

• 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)

20 April
PAYE

• Payment due for small employers for the period 1 March to 31 March
• Payment due for large employers for the period 1 April to 15 April
• File employment information within 2 working days after payday

20 April
RWT

• 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

20 April
Approved Issuer Levy

• 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

20 April
N-RWT / Approved Issuer Levy

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

20 April
Gaming Machine Duty

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

20 April
Foreign Dividend Withholding Payment

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