Whakatane Accountant

June 2013

DATE CATEGORY DESCRIPTION
5 June 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 May to 31 May
20 June 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 May to 31 May
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 June to 15 June
20 June RWT
  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during May
20 June N-RWT / Approved Issuer Levy
  • Payment and Return due for either preceding month’s Non-Resident Withholding Tax or Approved Issuer Levy
20 June Gaming Machine Duty
  • Return (IR680) and payment due for the month ended 31 May
20 June 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
20 June 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
28 June GST
  • Return and payment due for the period ended 31 May
28 June 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)
28 June 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)
28 June Provisional Tax – Six monthly GST filing
  • 1st Instalment (November balance date
  • 2nd Instalment (May balance date)
30 June FBT
  • Last date for employers to elect to pay FBT annually