|
|
|
7 June
(Due to 5th falling on a weekend) |
PAYE |
- Employer monthly schedule (IR 348) due for large employers
- Employer deductions (IR 345) form and payment due for large employers for the period 16 May to 31 May
|
21 June
(Due to 20th falling on a weekend) |
PAYE |
- Employer monthly schedule (IR 348) due for small employers
- Employer deductions (IR 345) form and payment due for small employers for the period 1 May to 31 May
- Employer deductions (IR 345) form and payment due for large employers for the period 1 June to 15 June
|
21 June
(Due to 20th falling 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
(Due to 20th falling 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
(Due to 20th falling on a weekend) |
Gaming Machine Duty |
- Return (IR680) and payment due for the month ended 31 May
|
21 June
(Due to 20th falling 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
(Due to 20th falling 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
|
