Important Dates

Not sure when tax and accounting documentation is due? Use our list of upcoming deadlines to help manage your time (and potentially avoid any penalties). If you would like to refine your search, just select a month (and year) from the drop-down menus below and click Find Dates!

   

28 February 2017
GST

  • Return and payment are due for the period ended 31 January

28 February 2017
Provisional Tax

- Six Monthly GST Filing

  • 1st instalment (July balance date)

6 March 2017
PAYE

(due to 5th falling on a weekend)

  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345) form and payment due for large employers for the period 16 February to 28 February

20 March 2017
PAYE

  • Employer monthly schedule (IR348) due for small employers
  • Employer deductions (IR345) form and payment due for small employers for the period 1 February to 28 February
  • Employer deductions (IR345) form and payment due for large employers for the period 1 March to 15 March

20 March 2017
RWT

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during February

28 March 2017
GST

  • Return and payment are due for the period ended 28 February

28 March 2017
Provisional Tax

Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

  • 2nd instalment (June balance date)

31 March 2017
Imputation Year

  • Final day of imputation year. 10% penalty incurred on debit balance in imputation account and dividend withholding payment account after this date.
  • Final day for refund of excess RWT deductions.

31 March 2017
Tax Returns

  • Final day to file tax returns for taxpayers with a tax agent.

5 April 2017
PAYE

  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345) form and payment due for large employers for the period 16 March to 31 March

7 April 2017
Terminal Tax

  • For taxpayers (with a tax agent) with balance dates between 1 March and 30 September

7 April 2017
Qualifying Company Election Tax

  • IR 4P return and payment due for companies (with a tax agent) with balance dates between 1 March and 30 September

7 April 2017
FBT

  • FBT return (IR421) and payment due for employers (with a tax agent) with balance dates between 1 March & 30 September (if payable on income year basis)

20 April 2017
PAYE

  • Employer monthly schedule (IR348) due for small employers
  • Employer deductions (IR345) form and payment due for small employers for the period 1 March to 31 March
  • Employer deductions (IR345) form and payment due for large employers for the period 1 April to 15 April

20 April 2017
RWT

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during March
  • RWT Return and payment due for interest payments made from 1 October to 31 March where the deductions do not exceed $500 per month

20 April 2017
N-RWT / Approved Issuer Levy

  • Payment and Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy
  • Return and payment due for approved issuer levy made in period between 1 October and 31 March where estimations of the deductions of the levy will not exceed $500 per month

5 May 2017
PAYE

  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345) form and payment due for large employers for the period 16 April to 30 April

8 May 2017
GST

(due to 7th falling on a weekend)

  • Return and payment are due for the period ended 31 March

8 May 2017
Provisional Tax

Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments (due to 7th falling on a weekend)

  • 2nd instalment (July balance date)
  • 3rd instalment (March balance date)

8 May 2017
Provisional Tax

- Six Monthly GST Filing (due to 7th falling on a weekend)

  • 1st instalment (September balance date)
  • 2nd instalment (March balance date)

22 May 2017
PAYE

(due to 20th falling on a weekend)

  • Employer monthly schedule (IR348) due for small employers
  • Employer deductions (IR345) form and payment due for small employers for the period 1 April to 30 April

22 May 2017
RWT

(due to 20th falling on a weekend)

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during April

29 May 2017
GST

(due to 28th falling on a weekend)

  • Return and payment are due for the period ended 30 April

31 May 2017
RWT

  • Annual reconciliation statements (IR15S, interest and IR17S or 17SA) due for the year ended 31 March

31 May 2017
FBT

  • FBT return (IR420) and payment due for employers for the quarter ending 31 March (if completed on a quarterly basis)
  • FBT return (IR422) and payment due for employers for the year ended 31 March (if completed on an annual basis). Employers who provide no fringe benefits are to file an annual Nil return (IR419), unless the CIR has waived this requirement

6 June 2017
PAYE

(due to 5th falling on Queen\'s Birthday)

  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345) form and payment due for large employers for the period 16 May to 31 May

20 June 2017
PAYE

  • Employer monthly schedule (IR348) due for small employers
  • Employer deductions (IR345) form and payment due for small employers for the period 1 May to 31 May
  • Employer deductions (IR345) form and payment due for large employers for the period 1 June to 15 June

20 June 2017
RWT

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during May

20 June 2017
N-RWT / Approved Issuer Levy

  • Payment and Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy

28 June 2017
GST

  • Return and payment are due for the period ended 31 May

28 June 2017
Provisional Tax

Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

  • 3rd instalment (May balance date)

28 June 2017
Provisional Tax

- Six Monthly GST Filing

  • 1st instalment (November balance date)
  • 2nd instalment (May balance date)

30 June 2017
FBT

  • Last date for employers to elect to pay FBT annually

5 July 2017
PAYE

  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345) form and payment due for large employers for the period 16 June to 30 June

7 July 2017
Tax Returns

  • Tax 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)

20 July 2017
PAYE

  • Employer monthly schedule (IR348) due for small employers

20 July 2017
RWT

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during June

20 July 2017
N-RWT / Approved Issuer Levy

  • Payment and Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy

20 July 2017
FBT

  • FBT return (IR420) and payment due for employers for the quarter ending 30 June (if completed on a quarterly basis)

28 July 2017
Provisional Tax

- Six Monthly GST Filing

  • 1st instalment (December balance date)
  • 2nd instalment (June balance date)

28 July 2017
GST

  • Return and payment are due for the period ended 30 June

28 July 2017
Provisional Tax

Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

  • 3rd instalment (June balance date)

7 August 2017
PAYE

(due to 5th falling on a weekend)

  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345) form and payment due for large employers for the period 16 July to 31 July

21 August 2017
PAYE

(due to 20th falling on a weekend)

  • Employer monthly schedule (IR348) due for small employers
  • Employer deductions (IR345) form and payment due for small employers for the period 1 July to 31 July
  • Employer deductions (IR345) form and payment due for large employers for the period 1 August to 15 August

21 August 2017
RWT

(due to 20th falling on a weekend)

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during July

5 September 2017
PAYE

  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345) form and payment due for large employers for the period 16 August to 31 August

7 September 2017
FBT

  • FBT return (IR421) and payment due for employers (without a tax agent) with an October balance date (if payable on income year basis)

20 September 2017
RWT

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during August

20 September 2017
N-RWT / Approved Issuer Levy

  • Payment and Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy

28 September 2017
GST

  • Return and payment are due for the period ended 31 August

28 September 2017
Provisional Tax

- Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

  • 2nd instalment (December balance date)

5 October 2017
PAYE

  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345) form and payment due for large employers for the period 16 September to 30 September

9 October 2017
FBT

  • FBT return (IR421) and payment due for employers (without a tax agent) with a November balance date (if payable on income year basis)

20 October 2017
RWT

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during September

20 October 2017
N-RWT / Approved Issuer Levy

  • Payment and Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy

20 October 2017
FBT

  • FBT return (IR420) and payment due for employers for the quarter ending 30 September (if completed on a quarterly basis)

30 October 2017
GST

  • Return and payment are due for the period ended 30 September

30 October 2017
Provisional Tax

Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments (due to 28th falling on a weekend)

  • 1st instalment (May balance date)

30 October 2017
Provisional Tax

- Six Monthly GST Filing (due to 28th falling on a weekend)

  • 1st instalment (March balance date)
  • 2nd instalment (September balance date)

6 November 2017
PAYE

(due to 5th falling on a weekend)

  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345) form and payment due for large employers for the period 16 October to 31 October

20 November 2017
PAYE

  • Employer monthly schedule (IR348) due for small employers
  • Employer deductions (IR345) form and payment due for small employers for the period 1 October to 31 October
  • Employer deductions (IR345) form and payment due for large employers for the period 1 November to 15 November

20 November 2017
RWT

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during October

20 November 2017
N-RWT / Approved Issuer Levy

  • Payment and Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy

28 November 2017
GST

  • Return and payment are due for the period ended 31 October

28 November 2017
Provisional Tax

Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

  • 1st instalment (June balance date)

5 December 2017
PAYE

  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345) form and payment due for large employers for the period 16 November to 30 November

20 December 2017
PAYE

  • Employer monthly schedule (IR348) due for small employers
  • Employer deductions (IR345) form and payment due for small employers for the period 1 November to 30 November
  • Employer deductions (IR345) form and payment due for large employers for the period 1 December to 15 December

20 December 2017
RWT

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during November

20 December 2017
N-RWT / Approved Issuer Levy

  • Payment and Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy

15 January 2018
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 2018
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)

15 January 2018
Provisional Tax

- Six Monthly GST Filing

  • 1st instalment (May balance date)

15 January 2018
GST

  • Return and payment are due for the period ended 30 November

22 January 2018
PAYE

(due to 20th falling on a weekend)

  • Employer monthly schedule (IR348) due for small employers
  • Employer deductions (IR345) 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 2018
RWT

(due to 20th falling on a weekend)

  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during December

22 January 2018
N-RWT / Approved Issuer Levy

(due to 20th falling on a weekend)

  • Payment and Return due for either preceding months\' Non Resident Withholding Tax or Approved Issuer Levy

22 January 2018
FBT

(due to 20th falling on a weekend)

  • FBT return (IR420) and payment due for employers for the quarter ending 31 December (if completed on a quarterly basis)

29 January 2018
GST

(due to 28th falling on a weekend)

  • Return and payment are due for the period ended 31 December

29 January 2018
Provisional Tax

- Six Monthly GST Filing (due to 28th falling on a weekend)

  • 1st instalment (June balance date)
  • 2nd instalment (December balance date)