NZ Key Tax Dates – November 2021

5 November
PAYE     

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

8 November (as 7th falls on a weekend)
Terminal Tax     

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

8 November (as 7th falls on a weekend)
Terminal Student Loan Repayment         

• For those (without a tax agent) with a December balance date
• For those (with tax agent) with an October balance date

8 November (as 7th falls on a weekend)
Qualifying Company Election Tax              

• IR 4P return and payment due for companies (without a tax agent) with a December balance date
• IR 4P return and payment due for companies (with a tax agent) with an October balance date

8 November (as 7th falls on a weekend)
Annual Returns

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

8 November (as 7th falls on a weekend)
FBT        

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

22 November (as 20th falls on a weekend)
PAYE     

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

22 November (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 October

22 November (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

22 November (as 20th falls on a weekend)
Gaming Machine Duty  

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

29 November (as 28th falls on a weekend)
GST       

• Return and payment due for period ended 31 October

29 November (as 28th falls on a weekend)
Provisional Tax Ratio Option       

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

29 November (as 28th falls on a weekend)
Provisional  Tax – Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments               

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

29 November (as 28th falls on a weekend)
Provisional Tax – Six monthly GST filing   

• 1st instalment (April balance date)
• 2nd instalment (October balance date)