Key Dates - December 2019
|
|
|
5 December
|
PAYE |
- Payment due for large employers for the period 16 November to 30 November
- File employment information within 2 working days after payday
|
9 December
(due to 7th falling on a weekend)
|
Terminal Tax |
- For taxpayers (without a tax agent) with a January balance date
- For taxpayers (with a tax agent) with a November balance date
|
9 December
(due to 7th falling on a weekend) |
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
|
9 December
(due to 7th falling on a weekend) |
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
|
9 December
(due to 7th falling on a weekend) |
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 December |
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 December
|
PAYE |
- Payment due for small employers for the period 1 November to 30 November
- Payment due for large employers for the period 1 December to 15 December
- File employment information within 2 working days after payday
|
20 December
|
RWT |
- RWT Return and Payment due for deductions from dividends and deductions of $500 or more from interest paid during November
|
20 December
|
N-RWT / Approved Issuer Levy |
- Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy
|
20 December
|
Gaming Machine Duty |
- Return (IR680) and payment due for the month ended 30 November
|
Supplied by 
