Key Dates - September 2017
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5 September
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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 August to 31 August
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7 September
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Terminal Tax |
- For taxpayers (without a tax agent) with an October balance date
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| 7 September |
Terminal Student Loan Repayment |
- For those (without a tax agent) with an October balance date
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| 7 September |
Qualifying Company Election Tax |
- IR4P return and payment due for companies (without a tax agent) with an October balance date
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| 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
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| 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)
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20 September
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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 August to 31 August
- Employer deductions (IR 345) form and payment due for large employers for the period 1 September to 15 September
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| 20 September |
RWT |
- RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during August
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20 September
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N-RWT / Approved Issuer Levy |
- Payment and Return due for either preceding months' Non Resident Withholding Tax or Approved Issuer Levy
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20 September
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Gaming Machine Duty |
- Return (IR680) and payment due for month ended 31 August
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28 September
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GST |
- Return and payment due for period ended 31 August
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| 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)
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| 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)
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| 28 September |
Provisional Tax - Six monthly GST filing |
- 1st instalment (February balance date)
- 2nd instalment (August balance date)
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2 October
(due to 30 September falling on a weekend)
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Student Loan |
- 1st repayment instalment due for borrowers who are overseas
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