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NZ Key Tax Dates – September 2021

Date Category Description
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

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

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