Key Dates

Date	Category	Description
1 June (as 31 May falls on a weekend)	RWT	Annual reconciliation statements (IR15S, interest and IRS17S or 17SA) due for the year ended 31 March
1 June (as 31 May falls on a weekend)	FBT	FBT Return and (IR420 and payment due for employers for the quarter ending 31 March (if completed on a quarterly basis)
5 June	PAYE	Payment due for large employers for the period 16 May to 31 May File employment information within 2 working days after payday
22 June (as 20th falls on a weekend)	PAYE	Payment due for small employers for the period 1 May to 31 May Payment due for large employers for the period 1 June to 15 June File employment information within 2 working days after payday
22 June (as 20th falls on a weekend)	RWT	RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during May
22 June (as 20th falls on a weekend)	N-RWT / Approved Issuer Levy	Payment and Return due for either preceding month’s Non-Resident Withholding Tax or Approved Issuer Levy
22 June (as 20th falls on a weekend)	Gaming Machine Duty	Return (IR680) and payment due for the month ended 31 May
22 June (as 20th falls on a weekend)	Dividend Withholding Payment	Where a dividend withholding payment account company has a debit balance as at 31 March, a further dividend withholding payment and dividend payment penalty is now due and payable
22 June (as 20th falls on a weekend)	Imputation penalty tax	Where an imputation credit account company has a debit balance at 31 March, further income tax and imputation penalty is now due and payable
29 June (as 28th falls on a weekend)	GST	Return and payment due for the period ended 31 May
29 June (as 28th falls on a weekend)	Provisional Tax – Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments	1st instalment (January balance date) 2nd instalment (September balance date) 3rd instalment (May balance date)
29 June (as 28th falls on a weekend)	Provisional Tax – Ratio Option	1st instalment (March balance date) 2nd instalment (January balance date) 3rd instalment (November balance date) 4th instalment (September balance date) 5th instalment (July balance date) 6th instalment (May balance date)
29 June (as 28th falls on a weekend)	Provisional Tax – Six monthly GST filing	1st instalment (November balance date 2nd instalment (May balance date)
30 June	FBT	Last date for employers to elect to pay FBT annually

Date	Category	Description
6 July (as 5th falls on a weekend)	PAYE	Payment due for large employers for the period 16 June to 30 June File employment information within 2 working days after payday
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 withholding payment return Branch equivalent tax account return Policyholder credit account return Company dividend statement Student loan form SL9
20 July	PAYE	Payment due for small employers for the period 1 June to 30 June Payment due for large employers for the period 1 July to 15 July File employment information within 2 working days after payday
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)

Date	Category	Description
5 August	PAYE	Payment due for large employers for the period 16 July to 31 July File employment information within 2 working days after payday
7 August	Annual Returns	Due date for annual returns for taxpayers (without a tax agent) that have an April 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
20 August	PAYE	Payment due for small employers for the period 1 July to 31 July Payment due for large employers for the period 1 August to 15 August File employment information within 2 working days after payday
20 August	RWT	RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during July
20 August	N-RWT / Approved Issuer Levy	Payment and Return due for either preceding months’ Non-Resident Withholding Tax or Approved Issuer Levy
20 August	Gaming Machine Duty	Return (IR680) and payment due for the month ended 31 July
28 August	GST	Return and payment due for period ended 31 July
28 August	Provisional Tax – Ratio Option	1st instalment (May balance date) 2nd instalment (March balance date) 3rd instalment (January balance date) 4th instalment (November balance date) 5th instalment (September balance date) 6th instalment (July balance date)
28 August	Provisional Tax – Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments	1st instalment (March balance date) 2nd instalment (November balance date) 3rd instalment (July balance date)
28 August	Provisional Tax – Six monthly GST filing	1st instalment (January balance date) 2nd instalment (July balance date)

Date	Category	Description
7 September (as 5th falls on a weekend)	PAYE	Payment due for large employers for the period 16 August to 31 August File employment information within 2 working days after payday
7 September	Terminal Tax	For taxpayers (without a tax agent) with an October balance date
7 September	Terminal Student Loan Repayment	For those (without a tax agent) with an October balance date
7 September	Qualifying Company Election Tax	IR4P return and payment due for companies (without a tax agent) with an October balance date
7 September	Annual Returns	Due date for annual returns for taxpayers (without a tax agent) that have a May 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 September	FBT	FBT return (IR421) and payment due for employers (without a tax agent) with an October balance date (if payable on income year basis)
21 September (as 20th falls on a weekend)	PAYE	Payment due for small employers for the period 1 August to 31 August Payment due for large employers for the period 1 September to 15 September File employment information within 2 working days after payday
21 September (as 20th falls on a weekend)	RWT	RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during August
21 September (as 20th falls on a weekend)	N-RWT / Approved Issuer Levy	Payment and Return due for either preceding months’ Non Resident Withholding Tax or Approved Issuer Levy
21 September (as 20th falls on a weekend)	Gaming Machine Duty	Return (IR680) and payment due for month ended 31 August
30 September (due to 28th falling on a weekend)	GST	Return and payment due for period ended 31 August
30 September (due to 28th falling on a weekend)	Provisional Tax – Ratio Option	1st instalment (June balance date) 2nd instalment (April balance date) 3rd instalment (February balance date) 4th instalment (December balance date) 5th instalment (October balance date) 6th instalment (August balance date)
28 September	Provisional Tax – Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments	1st instalment (April balance date) 2nd instalment (December balance date) 3rd instalment (August balance date)
28 September	Provisional Tax – Six monthly GST filing	1st instalment (February balance date) 2nd instalment (August balance date)
30 September	Student Loan	1st repayment instalment due for borrowers who are overseas

Date	Category	Description
5 October	PAYE	Payment due for large employers for the period 16 September to 30 September File employment information within 2 working days after payday
7 October	Terminal Tax	For taxpayers (without a tax agent) with a November balance date
7 October	Terminal Student Loan Repayment	For those (without a tax agent) with a November balance date
7 October	Qualifying Company Tax Election	IR 4P return and payment due for companies (without a tax agent) with a November balance date
7 October	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 October	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 October	PAYE	Payment due for small employers for the period 1 September to 30 September Payment due for large employers for the period 1 October to 15 October File employment information within 2 working days after payday
20 October	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 October	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 October	N-RWT / Approved Issuer Levy	Payment and Return due for either preceding month’s Non-Resident Withholding Tax or Approved Issuer Levy
20 October	FBT	FBT return (IR420) and payment due for employers for the quarter ending 30 September (if completed on a quarterly basis)
20 October	Gaming Machine Duty	Return (IR680) and payment due for month ended 30 September
20 October	Foreign Dividend Withholding Payment	IR4F return and payment due for foreign dividends received in the quarter ending 30 September
28 October	GST	Return and payment are due for the period ended 30 September
28 October	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 October	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 October	Provisional Tax – Six monthly GST filing	1st instalment (March balance date) 2nd instalment (September balance date)

Date	Category	Description
5 November	PAYE	Payment due for large employers for the period 16 October to 31 October File employment information within 2 working days after payday
9 November (as 7th falls on a weekend)	Terminal Tax	For taxpayers (without a tax agent) with a December balance date For taxpayers (with tax agent) with an October balance date
9 November (as 7th falls on a weekend)	Terminal Student Loan Repayment	For those (without a tax agent) with a December balance date For those (with tax agent) with an October balance date
9 November (as 7th falls on a weekend)	Qualifying Company Election Tax	IR 4P return and payment due for companies (without a tax agent) with a December balance date IR 4P return and payment due for companies (with a tax agent) with an October balance date
9 November (as 7th falls on a weekend)	Annual Returns	Due date for annual returns for taxpayers (without a tax agent) that have a July 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 November (as 7th falls on a weekend)	FBT	FBT return (IR421) and payment due for employers (with a tax agent) with an October balance date (if payable on income year basis) FBT return (IR421) and payment due for employers (without a tax agent) with a December balance date (if payable on income year basis)
20 November	PAYE	Payment due for small employers for the period 1 October to 31 October Payment due for large employers for the period 1 November to 15 November File employment information within 2 working days after payday
20 November	RWT	RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during October
20 November	N-RWT / Approved Issuer Levy	Payment and Return due for either preceding months’ Non-Resident Withholding Tax or Approved Issuer Levy
20 November	Gaming Machine Duty	Return (IR680) and payment due for the month ended 31 October
30 November (as 28th falls on a weekend)	GST	Return and payment due for period ended 31 October
30 November (as 28th falls on a weekend)	Provisional Tax Ratio Option	1st instalment (August balance date) 2nd instalment (June balance date) 3rd instalment (April balance date) 4th instalment (February balance date) 5th instalment (December balance date) 6th instalment (October balance date)
30 November (as 28th falls on a weekend)	Provisional Tax – Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments	1st instalment (June balance date) 2nd instalment (February balance date) 3rd instalment (October balance date)
30 November (as 28th falls on a weekend)	Provisional Tax – Six monthly GST filing	1st instalment (April balance date) 2nd instalment (October balance date)

Date	Category	Description
7 December (as 5th falls on a weekend)	PAYE	Payment due for large employers for the period 16 November to 30 November File employment information within 2 working days after payday
7 December	Terminal Tax	For taxpayers (without a tax agent) with a January balance date For taxpayers (with a tax agent) with a November balance date
7 December	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
7 December	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
7 December	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
21 December (as 20th falls on a weekend)	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
21 December (as 20th falls on a weekend)	RWT	RWT Return and Payment due for deductions from dividends and deductions of $500 or more from interest paid during November
21 December (as 20th falls on a weekend)	N-RWT / Approved Issuer Levy	Payment and Return due for either preceding month’s Non-Resident Withholding Tax or Approved Issuer Levy
21 December (as 20th falls on a weekend)	Gaming Machine Duty	Return (IR680) and payment due for the month ended 30 November

Date	Category	Description
7 January	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
15 January	PAYE	Payment due for large employers for the period 16 December to 31 December File employment information within 2 working days after payday
15 January	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)
15 January	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)
15 January	Provisional Tax – Six Monthly GST Filing	1st instalment (May balance date) 2nd instalment (November balance date)
15 January	Terminal Tax	For taxpayers (without a tax agent) with a February balance date For taxpayers (with a tax agent) with a December balance date
15 January	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
15 January	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
15 January	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)
15 January	GST	Return and payment are due for the period ended 30 November
20 January	PAYE	Payment due for small employers for the period 1 December to 31 December Payment due for large employers for the period 1 January to 15 January File employment information within 2 working days after payday
20 January	RWT	RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during December
20 January	N-RWT / Approved Issuer Levy	Payment and Return due for either preceding month’s Non-Resident Withholding Tax or Approved Issuer Levy
20 January	FBT	FBT return (IR420) and payment due for employers for the quarter ending 31 December (if completed on a quarterly basis)
20 January	Gaming Machine Duty	Return (IR680) and payment due for the month ended 31 December
20 January	Foreign Dividend Withholding Payment	IR4F return and payment due for foreign dividends received in the quarter ending 31 December
28 January	GST	Return and payment due for the period ended 31 December
28 January	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) 3rd instalment (December balance date)
28 January	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 January	Provisional Tax – Six Monthly GST Filing	1st instalment (June balance date) 2nd instalment (December balance date)

Date	Category	Description
5 February	PAYE	Payment due for large employers for the period 16 January to 31 January File employment information within 2 working days after payday
8 February (as 7th falls on a weekend)	Terminal Tax	For taxpayers (without a tax agent) with balance dates between 1 March and 30 September For taxpayers (with a tax agent) with a January balance date
8 February (as 7th falls on a weekend)	Terminal Student Loan Repayment	For those (with no tax agent) with balance date between 1 March and 30 September For those (with a tax agent) with a January balance date
8 February (as 7th falls on a weekend)	Qualifying Company Tax Election	IR4P return and payment due for companies (with no tax agent) with balance dates between 1 March and 30 September IR4P return and payment due for companies (with a tax agent) with a January balance date
8 February (as 7th falls on a weekend)	FBT	FBT return (IR421) and payment due for employers (without a tax agent) with balance dates between 1 March & 30 September (if payable on income year basis) FBT return (IR421) and payment due for employers (with a tax agent) with a January balance date (if payable on income year basis)
22 February (as 20th falls on a weekend)	PAYE	Payment due for small employers for the period 1 January to 31 January Payment due for large employers for the period 1 February to 15 February File employment information within 2 working days after payday
22 February (as 20th falls on a weekend)	RWT	RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during January
22 February (as 20th falls on a weekend)	N-RWT / Approved Issuer Levy	Payment and Return due for either preceding months’ Non Resident Withholding Tax or Approved Issuer Levy
22 February (as 20th falls on a weekend)	Gaming Machine Duty	Return (IR680) and payment due for month ended 31 January
1 March (as 28 February falls on a weekend)	GST	Return and payment due for the period ended 31 January
1 March (as 28 February falls on a weekend)	Provisional Tax – Standard or Estimation Option and /or 1 or 2 monthly GST filing & Student Loan Interim Payments	1st instalment (September balance date) 2nd instalment ((May balance date) 3rd instalment (January balance date)
1 March (as 28 February falls on a weekend)	Provisional Tax – Ratio Option	1st instalment (November balance date) 2nd instalment (September balance date) 3rd instalment (July balance date) 4th instalment (May balance date) 5th instalment (March balance date) 6th instalment (January balance date)
1 March (as 28 February falls on a weekend)	Provisional Tax – Six Monthly GST Filing	1st instalment (July balance date) 2nd instalment (January balance date)

Date	Category	Description
1 March (as 28 February falls on a weekend)	GST	Return and payment due for the period ended 31 January
1 March (as 28 February falls on a weekend)	Provisional Tax – Standard or Estimation Option and /or 1 or 2 monthly GST filing & Student Loan Interim Payments	1st Instalment (September balance date) 2nd Instalment (May balance date) 3rd Instalment (January balance date)
1 March (as 28 February falls on a weekend)	Provisional Tax – Ratio Option	1st instalment (November balance date) 2nd Instalment (September balance date) 3rd Instalment (July balance date) 4th Instalment (May balance date) 5th Instalment (March balance date) 6th Instalment (January balance date)
1 March (as 28 February falls on a weekend)	Provisional Tax – Six Monthly GST Filing	1st Instalment (July balance date) 2nd Instalment (January balance date)
5 March	PAYE	Payment due for large employers for the period 16 February to 28 February File employment information within 2 working days after payday
8 March (as 7th falls on a weekend)	Terminal Tax	For taxpayers (with a tax agent) with a February balance date
8 March (as 7th falls on a weekend)	Terminal Student Loan Repayment	For those (with a tax agent) with a February balance date
8 March (as 7th falls on a weekend)	Qualifying Company Tax Election	IR4P return and payment due for companies (with a tax agent) with a February balance date
8 March (as 7th falls on a weekend)	FBT	FBT return (IR421) and payment due for employers (with a tax agent) with a February balance date (if payable on income year basis)
22 March (as 20th falls on a weekend)	PAYE	Payment due for small employers for the period 1 February to 28 February Payment due for large employers for the period 1 March to 15 March File employment information within 2 working days after payday
22 March (as 20th falls on a weekend)	RWT	RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during February
22 March (as 20th falls on a weekend)	N-RWT / Approved Issuer Levy	Payment and Return due for either preceding months’ Non Resident Withholding Tax or Approved Issuer levy
22 March (as 20th falls on a weekend)	Gaming Machine Duty	Return (IR680) and payment due for the month ended 28 February
29 March (as 28th falls on a weekend)	GST	Return and payment are due for the period ended 28 February
29 March (as 28th falls on a weekend)	Provisional Tax – Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments	1st instalment (October balance date) 2nd instalment (June balance date) 3rd instalment ( February balance date)
29 March (as 28th falls on a weekend)	Provisional Tax – Ratio Option	1st instalment (December balance date) 2nd instalment (October balance date) 3rd instalment (August balance date) 4th instalment (June balance date) 5th instalment (April balance date) 6th instalment (February balance date)
29 March (as 28th falls on a weekend)	Provisional Tax – Six Monthly GST Filing	1st instalment (August balance date) 2nd instalment (February balance date)
31 March	Student Loan	2nd repayment instalment due for borrowers who are overseas
31 March	Imputation Year	Final day of imputation year. 10% penalty incurred on debit balance in imputation account and dividend withholding payment account after this date Final day for refund of excess RWT deductions
31 March	Tax Returns	Final day to file tax returns for taxpayers with a tax agent

Date	Category	Description
5 April	PAYE	Payment due for large employers for the period 16 March to 31 March File employment information within 2 working days after payday
7 April	Terminal Tax	For taxpayers (with a tax agent) with balance dates between 1 March and 30 September
7 April	Terminal Student Loan Repayment	For those (with a tax agent) with balance dates between 1 March and 30 September
7 April	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
7 April	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	Payment due for small employers for the period 1 March to 31 March Payment due for large employers for the period 1 April to 15 April File employment information within 2 working days after payday
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

Date	Category	Description
5 May	PAYE	Payment due for large employers for the period 16 April to 30 April File employment information within 2 working days after payday
7 May	GST	Return and payment due for period ended 31 March
7 May	Provisional Tax – Ratio Option	1st instalment (January balance date) 2nd instalment (November balance date) 3rd instalment (September balance date) 4th instalment (July balance date) 5th instalment (May balance date) 6th instalment (March balance date)
7 May	Provisional Tax – Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments	1st instalment (November balance date) 2nd instalment (July balance date) 3rd instalment (March balance date)
7 May	Provisional Tax – Six Monthly GST Filing	1st instalment (September balance date) 2nd instalment (March balance date)
20 May	PAYE	Payment due for small employers for the period 1 April to 30 April Payment due for large employers for the period 1 May to 15 May File employment information within 2 working days after payday
20 May	RWT	RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during April
20 May	N-RWT / Approved Issuer Levy	Payment and Return due for either preceding months’ Non Resident Withholding Tax or Approved Issuer Levy
20 May	Gaming Machine Duty	Return (IR680) and payment due for the month ended 30 April
28 May	GST	Return and payment due for the period ended 30 April
28 May	Provisional Tax – Ratio Option	1st instalment (February balance date) 2nd instalment (December balance date) 3rd instalment (October balance date) 4th instalment (August balance date) 5th instalment (June balance date) 6th instalment (April balance date)
28 May	Provisional Tax – Standard or Estimation Option and or 1 or 2 monthly GST filing & Student Loan Interim Payments	1st instalment (December balance date) 2nd instalment (August balance date) 3rd instalment (April balance date)
28 May	Provisional Tax – Six monthly GST filing	1st instalment (October balance date) 2nd instalment (April balance date)
31 May	RWT	Annual reconciliation statements (IR15S, interest and IR17S or 17SA) due for the year ended 31 March
31 May	FBT	FBT return (IR420) and payment due for employers for the quarter ending 31 March (if completed on a quarterly basis) FBT return (IR422) and payment due for employers for the year ended 31 March (If completed on an annual basis). Employers who provide no fringe benefits are to file an annual Nil return (IR419), unless the CIR has waived this requirement

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