December 2010 |
Date |
Category |
Description |
| 5 Dec |
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 November to 30 November |
|
| 7 Dec |
Terminal Tax |
|
For taxpayers (without a tax agent)
with a January balance date |
|
For taxpayers (with a tax agent)
with a November balance date |
|
| 7 Dec |
Terminal Student Loan Repayment |
|
For those (without a tax agent) with
a January balance date |
|
For those (with a tax agent) with
a November balance date |
|
| 7 Dec |
Annual Returns |
|
Due date for annual returns for taxpayers
(without a tax agent) that have an August
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 Dec |
FBT |
|
FBT return (IR421) and payment due
for employers (with a tax agent) with
a November balance date (if payable
on income year basis) |
|
FBT return (IR421) and payment due
for employers (without a tax agent)
with a January balance date (if payable
on income year basis) |
|
| 7 Dec |
Qualifying Company Election tax |
|
IR4P return and payment due for companies
(with no tax agent) with a January balance
date |
|
IR4P return and payment due for companies
(with a tax agent) with a November balance
date |
|
| 20 Dec |
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 November to 30 November
|
|
Employer deductions (IR 345) form
and payment due for large employers
for the period 1 December to 15 December |
|
| 20 Dec |
RWT |
|
RWT Return and Payment due for deductions
from dividends and deductions of $500
or more from interest paid during November |
|
| 20 Dec |
N-RWT / Approved Issuer Levy |
|
Payment and Return due for either
preceding months' Non-Resident Withholding
Tax or Approved Issuer Levy |
|
| 20 Dec |
Gaming Machine Duty |
|
Return (IR680) and payment due for
the month ended 30 November |
|
