|
|
|
3 April
(due to 31 March falling on a weekend and 2 April on Easter Monday)
|
Student Loan |
- 2nd Repayment Instalment due for borrowers who are overseas
|
3 April
(due to 31 March falling on a weekend and 2 April on Easter Monday)
|
Imputation Year |
- Final day of imputation year. 10% penalty incurred on debit balance in imputation account and dividend withholding payment account after this date
|
3 April
(due to 31 March falling on a weekend and 2 April on Easter Monday) |
Tax Returns |
- Final day to file tax returns for taxpayers with a tax agent
|
5 April
|
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 March to 31 March
|
9 April
(due to 7th falling on a weekend)
|
Terminal Tax |
- For taxpayers (with a tax agent) with balance dates between 1 March and 30 September
|
9 April
(due to 7th falling on a weekend)
|
Terminal Student Loan Repayment |
- For those (with a tax agent) with balance dates between 1 March and 30 September
|
9 April
(due to 7th falling on a weekend)
|
Qualifying Company Election Tax |
- IR 4P return and payment due for companies (with a tax agent) with balance dates between 1 March and 30 September
|
9 April
(due to 7th falling on a weekend)
|
FBT |
- FBT return (IR421) and payment due for employers (with a tax agent) with balance dates between 1 March & 30 September (if payable on income year basis)
|
20 April
|
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 March to 31 March
- Employer deductions (IR 345) form and payment due for large employers for the period 1 April to 15 April
|
| 20 April |
RWT |
- RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during March
- RWT Return and payment due for interest payments made from 1 October to 31 March where the deductions do not exceed $500 per month
|
| 20 April |
Approved Issuer Levy |
- Return and payment due for approved issuer levy made in period between 1 October and 31 March where estimations of the deductions of the levy will not exceed $500 per month
|
| 20 April |
N-RWT / Approved Issuer Levy |
- Payment and Return due for either preceding months' Non Resident Withholding Tax or Approved Issuer Levy
|
20 April
|
Gaming Machine Duty |
- Return (IR680) and payment due for the month ended 31 March
|
20 April
|
Foreign Dividend Withholding Payment |
- IR4F return and payment due for foreign dividends received in the quarter ending 31 March
|
