NZ Key Tax Dates – February 2022

8 February (as 5th is a weekend and 7th is Waitangi Day observed)
PAYE

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

8 February (as 7th is Waitangi Day observed)
Terminal Tax

• For taxpayers (without a tax agent) with balance dates between 1 March and 30 September
• For taxpayers (with a tax agent) with a January balance date

8 February (as 7th is Waitangi Day observed)
Terminal Student Loan Repayment

• For those (with no tax agent) with balance date between 1 March and 30 September
• For those (with a tax agent) with a January balance date

8 February (as 7th is Waitangi Day observed) 
Qualifying Company Tax Election

• IR4P return and payment due for companies (with no tax agent) with balance dates between 1 March and 30 September
• IR4P return and payment due for companies (with a tax agent) with a January balance date

8 February (as 7th is Waitangi Day observed) 
FBT

• FBT return (IR421) and payment due for employers (without a tax agent) with balance dates between 1 March & 30 September (if payable on income year basis)
• FBT return (IR421) and payment due for employers (with a tax agent) with a January balance date (if payable on income year basis)

21 February (as 20th falls on a weekend)
PAYE

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

21 February (as 20th falls on a weekend)
RWT

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

21 February (as 20th falls on a weekend)  
N-RWT / Approved Issuer Levy

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

21 February (as 20th falls on a weekend)  
Gaming Machine Duty

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

28 February
GST

• Return and payment due for the period ended 31 January

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

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

28 February
Provisional Tax – Ratio Option    

• 1st instalment (November balance date)
• 2nd instalment (September balance date)
• 3rd instalment (July balance date)
• 4th instalment (May balance date)
• 5th instalment (March balance date)
• 6th instalment (January balance date)

28 February
Provisional Tax – Six Monthly GST Filing  

• 1st instalment (July balance date)
• 2nd instalment (January balance date)