6 September (as 5th falls on a weekend)
PAYE     

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

7 September
Terminal Tax     

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

7 September
Terminal Student Loan Repayment         

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

7 September
Qualifying Company Election Tax              

• IR4P return and payment due for companies (without a tax agent) with an October balance date

7 September
Annual Returns

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

7 September
FBT        

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

20 September
PAYE     

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

20 September
RWT

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

20 September
N-RWT / Approved Issuer Levy

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

20 September
Gaming Machine Duty  

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

30 September (due to 28th falling on a weekend)
GST       

• Return and payment due for period ended 31 August

28 September
Provisional Tax – Ratio Option    

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

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

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

28 September
Provisional Tax – Six monthly GST filing   

• 1st instalment (February balance date)
• 2nd instalment (August balance date)

30 September
Student Loan    

• 1st repayment instalment due for borrowers who are overseas