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NZ Key Tax Dates – December 2021

Date Category Description
6 December
(as 5th falls on a weekend)		 PAYE
  • Payment due for large employers for the period 16 November to 30 November
  • File employment information within 2 working days after payday
7 December Terminal Tax
  • For taxpayers (without a tax agent) with a January balance date
  • For taxpayers (with a tax agent) with a November balance date
7 December  Terminal Student Loan Repayment
  • For those (without a tax agent) with a January balance date
  • For those (with a tax agent) with a November balance date
7 December  Annual Returns
  • 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
7 December FBT
  • 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)
7 December Qualifying Company Election tax
  • 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
20 December            PAYE
  • Payment due for small employers for the period 1 November to 30 November
  • Payment due for large employers for the period 1 December to 15 December
  • File employment information within 2 working days after payday
20 December  RWT
  • RWT Return and Payment due for deductions from dividends and deductions of $500 or more from interest paid during November
20 December N-RWT / Approved Issuer Levy
  • Payment and Return due for either preceding month’s Non-Resident Withholding Tax or Approved Issuer Levy
20 December Gaming Machine Duty
  • Return (IR680) and payment due for the month ended 30 November

6 December (as 5th falls on a weekend)
PAYE     

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

7 December
Terminal Tax     

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

7 December
Terminal Student Loan Repayment         

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

7 December
Annual Returns

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

7 December
FBT        

  • 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)

7 December
Qualifying Company Election tax              

  • 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

20 December
PAYE     

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

20 December
RWT      

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

20 December
N-RWT / Approved Issuer Levy  

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

20 December
Gaming Machine Duty  

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

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