7 January
Annual Returns

Due date for annual returns for taxpayers (without a tax agent) that have a September 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

17 January (as 15th falls on a weekend)
PAYE

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

17 January (as 15th falls on a weekend)
Provisional Tax – Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments               

• 1st instalment (July balance date)
• 2nd instalment (March balance date)
• 3rd instalment (November balance date)

17 January (as 15th falls on a weekend)
Provisional Tax – Ratio Option    

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

17 January (as 15th falls on a weekend)
Provisional Tax – Six Monthly GST Filing

• 1st instalment (May balance date)
• 2nd instalment (November balance date)

17 January (as 15th falls on a weekend)
Terminal Tax     

• For taxpayers (without a tax agent) with a February balance date
• For taxpayers (with a tax agent) with a December balance date

17 January (as 15th falls on a weekend)
Terminal Student Loan Repayment

• For those (with no tax agent) with a February balance date
• For those (with a tax agent) with a December balance date

17 January (as 15th falls on a weekend)
Qualifying Company Election Tax

• IR4P return and payment due for companies (with no tax agent) with a February balance date
• IR4P return and payment due for companies (with a tax agent) with a December Balance date

17 January (as 15th falls on a weekend)
FBT

• FBT return (IR421) and payment due for employers (with a tax agent) with a December balance date (if payable on income year basis)
• FBT return (IR421) and payment due for employers (without a tax agent) with a February balance date (if payable on income year basis)

17 January (as 15th falls on a weekend)
GST

• Return and payment are due for the period ended 30 November

20 January
PAYE

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

20 January
RWT

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

20 January
N-RWT / Approved Issuer Levy

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

20 January
FBT 

• FBT return (IR420) and payment due for employers for the quarter ending 31 December (if completed on a quarterly basis)

20 January
Gaming Machine Duty

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

20 January
Foreign Dividend Withholding Payment

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

28 January
GST

• Return and payment due for the period ended 31 December

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

• 1st instalment (August balance date)
• 2nd instalment (April balance date)
• 3rd instalment (December balance date)

28 January
Provisional Tax – Ratio Option 

• 1st instalment (October balance date)
• 2nd instalment (August balance date)
• 3rd instalment (June balance date)
• 4th instalment (April balance date)
• 5th instalment (February balance date)
• 6th instalment (December balance date)

28 January
Provisional Tax – Six Monthly GST Filing

• 1st instalment (June balance date)
• 2nd instalment (December balance date)