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Key Dates - January 2018

Date Category Description
8 January
(due to 7th falling on a weekend) 
           
Annual Returns
  • Due date for annual returns for taxpayers (without a tax agent) that have a September 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
15 January
PAYE
  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345) or (IR346) form and payment due for large employers for the period 16 December to 31 December
15 January
Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments
  • 1st instalment (July balance date)
  • 2nd instalment (March balance date)
  • 3rd instalment (November balance date)
15 January
Provisional Tax - Ratio Option
  • 1st instalment (September balance date)
  • 2nd instalment (July balance date)
  • 3rd instalment (May balance date)
  • 4th instalment (March balance date)
  • 5th instalment (January balance date)
  • 6th instalment (November balance date)
15 January

Provisional Tax - Six Monthly GST Filing

  • 1st instalment (May balance date)
  • 2nd instalment (November balance date)
15 January
Terminal Tax
  • For taxpayers (without a tax agent) with a February balance date
  • For taxpayers (with a tax agent) with a December balance date
15 January
Terminal Student Loan Repayment
  • For those (with no tax agent) with a February balance date
  • For those (with a tax agent) with a December balance date
15 January
Qualifying Company Election Tax
  • IR4P return and payment due for companies (with no tax agent) with a February balance date
  • IR4P return and payment due for companies (with a tax agent) with a December Balance date
15 January
FBT
  • FBT return (IR421) and payment due for employers (with a tax agent) with a December balance date (if payable on income year basis)
  • FBT return (IR421) and payment due for employers (without  a tax agent) with a February balance date (if payable on income year basis)
15 January
GST
  • Return and payment are due for the period ended 30 November
22 January
(due to 20th falling on a weekend)
PAYE
  • Employer monthly schedule (IR348) due for small employers
  • Employer deductions (IR 345) form and payment due for small employers for the period 1 December to 31 December
  • Employer deductions (IR345) form and payment due for large employers for the period 1 January to 15 January
22 January
(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 December
22 January
(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
22 January
(due to 20th falling on a weekend)
FBT
  • FBT return (IR420) and payment due for employers for the quarter ending 31 December (if completed on a quarterly basis)
22 January
(due to 20th falling on a weekend)
Gaming Machine Duty
  • Return (IR680) and payment due for the month ended 31 December
22 January
(due to 20th falling on a weekend)
Foreign Dividend Withholding Payment
  • IR4F return and payment due for foreign dividends received in the quarter ending 31 December
29 January
(due to 28th falling on a weekend)
GST
  • Return and payment due for the period ended 31 December
29 January
(due to 28th falling on a weekend)
Provisional Tax - Standard or Estimation Option and /or 1 or 2 monthly GST filing & Student Loan Interim Payments
  • 1st instalment (August balance date)
  • 2nd instalment (April balance date)
  • 3rd instalment (December balance date)
29 January
(due to 28th falling on a weekend)
Provisional Tax - Ratio Option
  • 1st instalment (October balance date)
  • 2nd instalment (August balance date)
  • 3rd instalment (June balance date)
  • 4th instalment (April balance date)
  • 5th instalment (February balance date)
  • 6th instalment (December balance date)
29 January
(due to 28th falling on a weekend)
Provisional Tax - Six Monthly GST Filing
  • 1st instalment (June balance date)
  • 2nd instalment (December balance date)

Supplied by Business Fitness NZ Ltd

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