July 2010 |
Date |
Category |
Description |
| 5 July |
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 June to 30 June |
|
| 7 July |
Income 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) |
|
| 7 July |
Annual Returns |
|
• Last day for taxpayers (without
a tax agent) with balance dates 1 October
and 31 March to also file: |
| |
• Imputation return
•
Dividend witholding payment return
• Branch equivalent tax account
return
• Policyholder credit
account return
• Company dividend
statement
• Student loan
form SL9 |
|
| 20 July |
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 June to 30 June |
|
• Employer deductions (IR 345)
form and payment due for large employers
for the period 1 July to 15 July |
|
| 20 July |
RWT |
|
RWT Return and payment due for deductions
from dividends and deductions of $500
or more from interest paid during June |
|
| 20 July |
N-RWT / Approved Issuer Levy |
|
Payment and Return due for either
preceding months' Non-Resident Withholding
Tax or Approved Issuer Levy |
|
| 20 July |
FBT |
|
FBT return (IR420) and payment due
for employers for the quarter ending
30 June (if completed on a quarterly
basis) |
|
| 20 July |
Gaming Machine Duty |
|
Return (IR680) and payment due for
the month ended 30 June |
|
| 20 July |
Foreign Dividend Withholding Payment |
|
IR4F return and payment due for foreign
dividends received in the quarter ending
30 June |
|
| 28 July |
GST |
|
Return and payment due for the period
ended 30 June |
|
| 28 July |
Provisional Tax - Ratio Option |
|
1st instalment (April balance date) |
|
2nd Instalment (February balance date) |
|
3rd Instalment (December balance date) |
|
4th Instalment (October balance date) |
|
5th Instalment (August balance date) |
|
6th instalment (June balance date) |
|
| 28 July |
Provisional Tax - Standard or Estimation
Option and/or 1 or 2 monthly GST filing &
Student Loan Interim Payments |
|
1st Instalment (February balance date) |
|
2nd Instalment (October balance date) |
|
3rd Instalment (June balance date) |
|
| 28 July |
Provisional Tax - Six monthly GST filing |
|
1st Instalment (December balance date) |
|
2nd Instalment (June balance date) |
|
