Resources
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NZ Key Tax Dates – August 2021
Date | Category | Description |
5 August |
PAYE |
|
9 August (as 7th falls on a weekend) |
Annual Returns |
|
20 August | PAYE |
|
20 August | RWT |
|
20 August
|
N-RWT / Approved Issuer Levy |
|
20 August | Gaming Machine Duty |
|
30 August |
GST |
|
30 August (as 28th falls on a weekend) |
Provisional Tax – Ratio Option |
|
30 August (as 28th falls on a weekend) |
Provisional Tax – Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments |
|
30 August (as 28th falls on a weekend) |
Provisional Tax – Six monthly GST filing |
|
5 August
PAYE
- Payment due for large employers for the period 16 July to 31 July
- File employment information within 2 working days after payday
9 August (as 7th falls on a weekend)
Annual Returns
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
20 August
PAYE
- Payment due for small employers for the period 1 July to 31 July
- Payment due for large employers for the period 1 August to 15 August
- File employment information within 2 working days after payday
20 August
RWT
- RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during July
20 August
N-RWT / Approved Issuer Levy
- Payment and Return due for either preceding months’ Non-Resident Withholding Tax or Approved Issuer Levy
20 August
Gaming Machine Duty
- Return (IR680) and payment due for the month ended 31 July
30 August (as 28th falls on a weekend)
GST
- Return and payment due for period ended 31 July
30 August (as 28th falls on a weekend)
Provisional Tax – Ratio Option
- 1st instalment (May balance date)
- 2nd instalment (March balance date)
- 3rd instalment (January balance date)
- 4th instalment (November balance date)
- 5th instalment (September balance date)
- 6th instalment (July balance date)
30 August (as 28th falls on a weekend)
Provisional Tax – Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments
- 1st instalment (March balance date)
- 2nd instalment (November balance date)
- 3rd instalment (July balance date)
30 August (as 28th falls on a weekend)
Provisional Tax – Six monthly GST filing
- 1st instalment (January balance date)
- 2nd instalment (July balance date)
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