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Key Dates – October 2016

Date Category Description
5 October 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 September to 30 September
7 October Terminal Tax
  • For taxpayers (without a tax agent) with a November balance date
7 October Terminal Student Loan Repayment
  • For those (without a tax agent) with a November balance date
7 October Qualifying Company Tax Election
  • IR 4P return and payment due for companies (without a tax agent) with a November balance date
7 October Annual Returns
  • Due date for annual returns for taxpayers (without a tax agent) that have a June 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 October 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 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 September to 30 September
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 October to 15 October
20 October RWT
  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during September
  • RWT Return and payment due for interest payments made between 1 April and 30 September where deductions do not exceed $500 per month
20 October Approved Issuer Levy
  • Return and payment due for Approved Issuer Levy made in period between 1 April and 30 September where estimations of the deductions of the levy will not exceed $500
20 October N-RWT / Approved Issuer Levy
  • Payment and Return due for either preceding month’s Non-Resident Withholding Tax or Approved Issuer Levy
20 October FBT
  • FBT return (IR420) and payment due for employers for the quarter ending 30 September (if completed on a quarterly basis)
20 October Gaming Machine Duty
  • Return (IR680) and payment due for month ended 30 September
20 October Foreign Dividend Withholding Payment
  • IR4F return and payment due for foreign dividends received in the quarter ending 30 September
28 October GST
  • Return and payment are due for the period ended 30 September
28 October Provisional Tax – Ratio Option
  • 1st instalment (July balance date)
  • 2nd instalment (May balance date)
  • 3rd instalment (March balance date)
  • 4th instalment (January balance date)
  • 5th instalment (November balance date)
  • 6th instalment (September balance date)
28 October Provisional Tax – Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments
  • 1st instalment (May balance date)
  • 2nd instalment (January balance date)
  • 3rd instalment (September balance date)
28 October Provisional Tax – Six monthly GST filing
  • 1st instalment (March balance date)
  • 2nd instalment (September balance date)

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