January 2011 |
Date |
Category |
Description |
| 7 Jan |
Annual Returns |
 |
Due date for annual returns for taxpayers
(without a tax agent) that have a September
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 |
|
17 Jan
(due to 15th falling on a weekend)
|
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
|
|
17 Jan
(due to 15th falling on a weekend)
|
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) |
|
3rd Instalment (November balance date) |
|
17 Jan
(due to 15th falling on a weekend)
|
Provisional Tax - Ratio Option |
|
1st Instalment (September balance
date) |
|
2nd Instalment (July balance date) |
|
3rd Instalment (May balance date) |
|
4th Instalment (March balance date) |
|
5th Instalment (January balance date) |
|
6th Instalment (November balance
date) |
|
17 Jan
(due to 15th falling on a weekend)
|
Provisional Tax - Six Monthly GST Filing |
|
1st Instalment (May balance date) |
|
2nd Instalment (November balance date) |
|
17 Jan
(due to 15th falling on a weekend)
|
Terminal Tax |
|
For taxpayers (without a tax agent)
with a February balance date |
|
For taxpayers (with a tax agent)
with a December balance date |
|
17 Jan
(due to 15th falling on a weekend)
|
Terminal Student Loan Repayment |
|
For those (with no tax agent) with
a February balance date |
|
For those (with a tax agent) with
a December balance date |
|
17 Jan
(due to 15th falling on a weekend)
|
Qualifying Company Election Tax |
|
IR4P return and payment due for companies
(with no tax agent) with a February
balance date |
|
IR4P return and payment due for companies
(with a tax agent) with a December Balance
date |
|
17 Jan
(due to 15th falling on a weekend)
|
FBT |
|
FBT return (IR421) and payment due
for employers (with a tax agent) with
a December balance date (if payable
on income year basis) |
|
FBT return (IR421) and payment due
for employers (without a tax agent)
with a February balance date (if payable
on income year basis) |
|
17 Jan
(due to 15th falling on a weekend)
|
GST |
|
Return and payment are due for the
period ended 30 November |
|
| 20 Jan |
PAYE |
|
Employer monthly schedule (IR348)
due for small employers |
|
Employer deductions (IR 345) 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
|
|
| 20 Jan |
RWT |
|
RWT Return and payment due for deductions
from dividends and deductions of $500
or more from interest paid during December |
|
| 20 Jan |
N-RWT / Approved Issuer Levy |
|
Payment and Return due for either
preceding months' Non-Resident Withholding
Tax or Approved Issuer Levy |
|
| 20 Jan |
FBT |
|
FBT return (IR420) and payment due
for employers for the quarter ending
31 December (if completed on a quarterly
basis) |
|
| 20 Jan |
Gaming Machine Duty |
|
Return (IR680) and payment due for
the month ended 31 December |
|
| 20 Jan |
Foreign Dividend Withholding Payment |
|
IR4F return and payment due for foreign
dividends received in the quarter ending
31 December |
|
| 20 Jan |
GST |
|
Return and payment due for the period
ended 31 December |
|
| 20 Jan |
Provisional Tax - Standard or Estimation
Option and /or 1 or 2 monthly GST filing &
Student Loan Interim Payments |
|
1st Instalment (August balance date) |
|
2nd Instalment (April balance date) |
|
6th Instalment (December balance
date) |
|
| 28 Jan |
Provisional Tax - Ratio Option |
|
1st Instalment (October balance date) |
|
2nd Instalment (August balance date) |
|
3rd Instalment (June balance date) |
|
4th Instalment (April balance date) |
|
5th Instalment (February balance date) |
|
6th Instalment (December balance
date) |
|
| 28 Jan |
Provisional Tax - Six Monthly GST Filing |
|
1st Instalment (June balance date) |
|
2nd Instalment (December balance date) |
|
