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 |
|
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) |