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Key Dates – June 2021

Date Category Description

7 June
(as 5th falls on a weekend)
                       

PAYE
  • Payment due for large employers for the period 16 May to 31 May
  • File employment information within 2 working days after payday
21 June
(as 20th falls on a weekend)
PAYE
  • Payment due for small employers for the period 1 May to 31 May
  • Payment due for large employers for the period 1 June to 15 June
  • File employment information within 2 working days after payday
21 June
(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 May
21 June
(as 20th falls on a weekend)
N-RWT / Approved Issuer Levy
  • Payment and Return due for either preceding month’s Non-Resident Withholding Tax or Approved Issuer Levy
21 June
(as 20th falls on a weekend)
Gaming Machine Duty
  • Return (IR680) and payment due for the month ended 31 May
21 June
(as 20th falls on a weekend)
Dividend Withholding Payment
  • Where a dividend withholding payment account company has a debit balance as at 31 March, a further dividend withholding payment and dividend payment penalty is now due and payable
21 June
(as 20th falls on a weekend)
Imputation penalty tax
  • Where an imputation credit account company has a debit balance at 31 March, further income tax and imputation penalty is now due and payable

28 June

GST
  • Return and payment due for the period ended 31 May
28 June Provisional Tax – Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments
  • 1st instalment (January balance date)
  • 2nd instalment (September balance date)
  • 3rd instalment (May balance date)
28 June  Provisional Tax – Ratio Option
  • 1st instalment (March balance date)
  • 2nd instalment (January balance date)
  • 3rd instalment (November balance date)
  • 4th instalment (September balance date)
  • 5th instalment (July balance date)
  • 6th instalment (May balance date)
28 June  Provisional Tax – Six monthly GST filing
  • 1st instalment (November balance date
  • 2nd instalment (May balance date)
30 June FBT
  • Last date for employers to elect to pay FBT annually

7 June (as 5th falls on a weekend)
PAYE

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

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

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

21 June (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 May

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

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

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

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

21 June (as 20th falls on a weekend)
Dividend Withholding Payment

  • Where a dividend withholding payment account company has a debit balance as at 31 March, a further dividend withholding payment and dividend payment penalty is now due and payable

21 June (as 20th falls on a weekend)
Imputation penalty tax

  • Where an imputation credit account company has a debit balance at 31 March, further income tax and imputation penalty is now due and payable

28 June
GST

  • Return and payment due for the period ended 31 May

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

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

28 June
Provisional Tax – Ratio Option

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

28 June
Provisional Tax – Six monthly GST filing

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

30 June
FBT

  • Last date for employers to elect to pay FBT annually

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