Whakatane Accountant

December 2013

DATE CATEGORY DESCRIPTION
5 December PAYE
  • Employer monthly schedule (IR 348) due for large employers
  • Employer deductions (IR 345) form and payment due for large employers for the period 16 November to 30 November
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)
9 December
(due to 7th falling on a weekend)
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
  • Employer monthly schedule (IR 348) due for small employers
  • Employer deductions (IR 345) form and payment due for small employers for the period 1 November to 30 November
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 December to 15 December
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