Dates you may need to be aware of to pay your taxes on time.

July 2017

DateCategoryDescription
5 JulyPAYE- Employer monthly schedule (IR 348) due for large employers
- Employer deductions (IR 345) form and payment due for large employers for the period 16 June to 30 June
7 JulyIncome Tax ReturnsTax returns for the year ended 31 March are to be filed by taxpayers (without a tax agent) with balance dates between 1 October and 31 March:
Individuals (IR3)
Companies & Unit Trusts (IR4)
Estates or Trusts (IR6)
Partnerships (IR7)
Clubs & Societies (IR9)
Superannuation Funds (IR44)
7 JulyAnnual ReturnsLast day for taxpayers (without a tax agent) with balance dates 1 October and 31 March to also file:
Imputation return
Dividend withholding payment return
Branch equivalent tax account return
Policyholder credit account return
Company dividend statement
Student loan form SL9
20 JulyPAYEEmployer monthly schedule (IR 348) due for small employers
Employer deductions (IR 345) form and payment due for small employers for the period 1 June to 30 June
Employer deductions (IR 345) form and payment due for large employers for the period 1 July to 15 July
20 JulyRWTRWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during June
20 JulyN-RWT / Approved Issuer LevyPayment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy
20 JulyFBTFBT return (IR420) and payment due for employers for the quarter ending 30 June (if completed on a quarterly basis)
20 JulyGaming Machine DutyReturn (IR680) and payment due for the month ended 30 June
20 JulyForeign Dividend Withholding PaymentIR4F return and payment due for foreign dividends received in the quarter ending 30 June
28 JulyGSTReturn and payment due for the period ended 30 June
28 JulyProvisional Tax - Ratio Option1st instalment (April balance date)
2nd instalment (February balance date)
3rd instalment (December balance date)
4th instalment (October balance date)
5th instalment (August balance date)
6th instalment (June balance date)
28 JulyProvisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments1st instalment (February balance date)
2nd instalment (October balance date)
3rd instalment (June balance date)
28 JulyProvisional Tax - Six monthly GST filing1st instalment (December balance date)
2nd instalment (June balance date)

August 2017

DateCategoryDescription
7 August (due to 5th falling on a weekend)PAYEEmployer monthly schedule (IR 348) due for large employers
Employer deductions (IR 345) form and payment due for large employers for the period 16 July to 31 July
7 July7 AugustAnnual ReturnsDue date for annual returns for taxpayers (without a tax agent) that have an April 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
7 JulyAnnual ReturnsLast day for taxpayers (without a tax agent) with balance dates 1 October and 31 March to also file:
Imputation return
Dividend withholding payment return
Branch equivalent tax account return
Policyholder credit account return
Company dividend statement
Student loan form SL9
21 August (due to 20th falling on a weekend)PAYEEmployer monthly schedule (IR 348) due for small employers
Employer deductions (IR 345) form and payment due for small employers for the period 1 July to 31 July
Employer deductions (IR 345) form and payment due for large employers for the period 1 August to 15 August
21 August (due to 20th falling on a weekend)RWTRWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during July
21 August (due to 20th falling on a weekend)N-RWT / Approved Issuer LevyPayment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy
28 AugustGSTReturn and payment due for period ended 31 July
28 AugustProvisional Tax - Ratio Option1st instalment (May balance date)
2nd instalment (March balance date)
3rd instalment (January balance date)
4th instalment (November balance date)
5th instalment (September balance date)
6th instalment (July balance date)
28 AugustProvisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments1st instalment (March balance date)
2nd instalment (November balance date)
3rd instalment (July balance date)
28 AugustGSTReturn and payment due for the period ended 30 June
28 AugustProvisional Tax - Six monthly GST filing1st instalment (January balance date)
2nd instalment (July balance date)