Spotlight on December Key Dates

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:

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 (with a tax agent) with a November balance date For those (without a tax agent) with a January balance date
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)
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