Whakatane Accountant

September 2013

DATE CATEGORY DESCRIPTION
5 September 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 August to 31 August
9 September
(due to 7th falling on a weekend)
Terminal Tax
  • For taxpayers (without a tax agent) with an October balance date
9 September
(due to 7th falling on a weekend)
Terminal Student Loan Repayment
  • For those (without a tax agent) with an October balance date
9 September
(due to 7th falling on a weekend)
Qualifying Company Election Tax
  • IR4P return and payment due for companies (without a tax agent) with an October balance date
9 September
(due to 7th falling on a weekend)
Annual Returns
  • Due date for annual returns for taxpayers (without a tax agent) that have a May 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 September
(due to 7th falling on a weekend)
FBT
  • FBT return (IR421) and payment due for employers (without a tax agent) with an October balance date (if payable on income year basis)
20 September 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 August to 31 August
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 September to 15 September
20 September RWT
  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during August
20 September N-RWT / Approved Issuer Levy
  • Payment and Return due for either preceding months’ Non Resident Withholding Tax or Approved Issuer Levy
20 September Gaming Machine Duty
  • Return (IR680) and payment due for month ended 31 August
30 September
(due to 28th falling on a weekend)
GST
  • Return and payment due for period ended 31 August
30 September
(due to 28th falling on a weekend)
Provisional Tax – Ratio Option
  • 1st Instalment (June balance date)
  • 2nd Instalment (April balance date)
  • 3rd Instalment (February balance date)
  • 4th Instalment (December balance date)
  • 5th Instalment (October balance date)
  • 6th Instalment (August balance date)
30 September
(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 (April balance date)
  • 2nd Instalment (December balance date)
  • 3rd Instalment (August balance date)
30 September
(due to 28th falling on a weekend)
Provisional Tax – Six monthly GST filing
  • 1st Instalment (February balance date)
  • 2nd Instalment (August balance date)
30 September Student Loan
  • 1st repayment Instalment due for borrowers who are overseas