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NZ Key Tax Dates – August 2021

Date Category Description

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)

 

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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