NZ Key Tax Dates – July 2021

5 July
PAYE

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

7 July
Income Tax Returns

Tax returns for the year ended 31 March are to be filed by taxpayers (without a tax agent) with balance dates between 1 October and 31 March:

• • • Individuals (IR3)
    • Companies & Unit Trusts (IR4)
    • Estates or Trusts (IR6)
    • Partnerships (IR7)
    • Clubs & Societies (IR9)
    • Superannuation Funds (IR44)

7 July
Annual Returns

Last day for taxpayers (without a tax agent) with balance dates 1 October and 31 March to also file:

• • • Imputation return
    • Dividend withholding payment return
    • Branch equivalent tax account return
    • Policyholder credit account return
    • Company dividend statement
    • Student loan form SL9

20 July
PAYE

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

20 July
RWT

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

20 July
N-RWT / Approved Issuer Levy

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

20 July
FBT

• FBT return (IR420) and payment due for employers for the quarter ending 30 June (if completed on a quarterly basis)

20 July
Gaming Machine Duty

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

20 July
Foreign Dividend Withholding Payment

• IR4F return and payment due for foreign dividends received in the quarter ending 30 June

28 July
GST

• Return and payment due for the period ended 30 June

28 July
Provisional Tax – Ratio Option

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

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

• 1st instalment (February balance date)
• 2nd instalment (October balance date)
• 3rd instalment (June balance date)

28 July
Provisional Tax – Six monthly GST filing

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