October 2010 |
Date |
Category |
Description |
| 5 Oct |
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 Oct |
Terminal Tax |
|
For taxpayers (without a tax agent)
with a November balance date |
|
| 7 Oct |
Terminal Student Loan Repayment |
|
For those (without a tax agent) with
a November balance date |
|
| 7 Oct |
Qualifying Company Tax Election |
|
IR 4P return and payment due for
companies (without a tax agent) with
a November balance date |
|
| 7 Oct |
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 Oct |
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 Oct |
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 Oct |
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 Oct |
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 Oct |
N-RWT / Approved Issuer Levy |
|
Payment and Return due for either
preceding month's Non-Resident Withholding
Tax or Approved Issuer Levy |
|
| 20 Oct |
FBT |
|
FBT return (IR420) and payment due
for employers for the quarter ending
30 September (if completed on a quarterly
basis) |
|
| 20 Oct |
Gaming Machine Duty |
|
Return (IR680) and payment due for
month ended 30 September |
|
| 20 Oct |
Foreign Dividend Witholding Payment |
|
IR4F return and payment due for foreign
dividends received in the quarter ending
30 September |
|
| 28 Oct |
GST |
|
Return and payment are due for the
period ended 30 September |
|
| 28 Oct |
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 Oct |
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 Oct |
Provisional Tax - Six monthly GST filing |
|
1st instalment (March balance date) |
|
2nd Instalment (September balance
date) |
|
