Key Calendar

August 2010

5 August

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 July to 31 July

7 August

Annual Returns

	Due 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

20 August

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 July to 31 July
	Employer deductions (IR 345) form and payment due for large employers for the period 1 August to 15 August

20 August

RWT

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

20 August

N-RWT / Approved Issuer Levy

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

20 August

Gaming Machine Duty

Return (IR680) and payment due for the month ended 31 July

28 August

GST

Return and payment due for period ended 31 July

28 August

Provisional Tax - Ratio Option

	1st Instalment (May balance date)
	2nd Instalment (March balance date)
	3rd Instalment (January balance date)
	4th Instalemtn (November balance date)
	5th Instalment (September balance date)
	6th Instalment (July balance date)

28 August

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

	1st Instalment (March balance date)
	2nd Instalment (November balance date)
	3rd Instalment (July balance date)

28 August

Provisional Tax - Six monthly GST filing

	1st instalment (January balance date)
	2nd Instalment (July balance date)