Whakatane Accountant

July 2013

DATE CATEGORY DESCRIPTION
5 July 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 June to 30 June
8 July
(due to 7th falling on a weekend)
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)
8 July
(due to 7th falling on a weekend)
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
22 July
(due to 20th falling on a weekend)
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 June to 30 June
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 July to 15 July
22 July
(due to 20th falling on a weekend)
RWT
  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during June
22 July
(due to 20th falling 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 July
(due to 20th falling on a weekend)
FBT
  • FBT return (IR420) and payment due for employers for  the quarter ending 30 June (if completed on a quarterly basis)
22 July
(due to 20th falling on a weekend)
Gaming Machine Duty
  • Return (IR680) and payment due for the month ended 30 June
22 July
(due to 20th falling on a weekend)
Foreign Dividend Withholding Payment
  • IR4F return and payment due for foreign dividends received in the quarter ending 30 June
29 July
(due to 28th falling on a weekend)
GST
  • Return and payment due for the period ended 30 June
29 July
(due to 28th falling on a weekend)
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)
29 July
(due to 28th falling on a weekend)
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)
29 July
(due to 28th falling on a weekend)
Provisional Tax – Six monthly GST filing
  • 1st Instalment (December balance date)
  • 2nd Instalment (June balance date)