Key Dates

DateCategoryDescription
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 JunePAYE
  • 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 JuneFBT
  • Last date for employers to elect to pay FBT annually
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