Spotlight on December Key Dates

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The year is drawing to a close! With preparations for the holidays, things can get bit chaotic. We are here to help!

Here are the key dates for December:

 

DateCategoryDescription
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 DecemberTerminal Tax
  • For taxpayers (without a tax agent) with a January balance date
  • For taxpayers (with a tax agent) with a November balance date
7 DecemberTerminal Student Loan Repayment
  • For those (with a tax agent) with a November balance date
  • For those (without a tax agent) with a January balance date
7 DecemberFBT
  • 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)
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

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