Key Dates - December 2019
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5 December
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PAYE |
- Payment due for large employers for the period 16 November to 30 November
- File employment information within 2 working days after payday
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9 December
(due to 7th falling on a weekend)
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Terminal Tax |
- For taxpayers (without a tax agent) with a January balance date
- For taxpayers (with a tax agent) with a November balance date
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9 December
(due to 7th falling on a weekend) |
Terminal Student Loan Repayment |
- For those (without a tax agent) with a January balance date
- For those (with a tax agent) with a November balance date
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9 December
(due to 7th falling on a weekend) |
Annual Returns |
- Due date for annual returns for taxpayers (without a tax agent) that have an August 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
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9 December
(due to 7th falling on a weekend) |
FBT |
- FBT return (IR421) and payment due for employers (with a tax agent) with a November balance date (if payable on income year basis)
- FBT return (IR421) and payment due for employers (without a tax agent) with a January balance date (if payable on income year basis)
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| 7 December |
Qualifying Company Election tax |
- IR4P return and payment due for companies (with no tax agent) with a January balance date
- IR4P return and payment due for companies (with a tax agent) with a November balance date
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20 December
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PAYE |
- Payment due for small employers for the period 1 November to 30 November
- Payment due for large employers for the period 1 December to 15 December
- File employment information within 2 working days after payday
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20 December
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RWT |
- RWT Return and Payment due for deductions from dividends and deductions of $500 or more from interest paid during November
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20 December
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N-RWT / Approved Issuer Levy |
- Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy
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20 December
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Gaming Machine Duty |
- Return (IR680) and payment due for the month ended 30 November
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