KEY-DATES
January - 2011 |
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| Date | Category | Description |
| 7-January | Annual Returns | Due date for annual returns for taxpayers (without a tax agent) that have a September 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 |
| 17-January
(due to 15th falling on a weekend) |
PAYE | Employer monthly schedule (IR348) due for large employers
Employer deductions (IR345) or (IR346) form and payment due for large employers for the period 16 December to 31 December |
| 17-January
(due to 15th falling on a weekend) |
Provisional Tax - Standard or Estimation Option and /or 1 or 2 monthly GST filing & Student Loan Interim Payments | 1st Instalment (July balance date)
2nd Instalment (March balance date) 3rd Instalment (November balance date) |
| 17-January
(due to 15th falling on a weekend) |
Provisional Tax - Ratio Option | 1st Instalment (September balance date)
2nd Instalment (July balance date) 3rd Instalment (May balance date) 4th Instalment (March balance date) 5th Instalment (January balance date) 6th Instalment (November balance date) |
| 17-January
(due to 15th falling on a weekend) |
Provisional Tax - Six Monthly GST Filing | 1st Instalment (May balance date)
2nd Instalment (November balance date) |
| 17-January
(due to 15th falling on a weekend) |
Terminal Tax | For taxpayers (without a tax agent) with a February balance date
For taxpayers (with a tax agent) with a December balance date |
| 17-January
(due to 15th falling on a weekend) |
Terminal Student Loan Repayment | For those (with no tax agent) with a February balance date
For those (with a tax agent) with a December balance date |
| 17-January
(due to 15th falling on a weekend) |
Qualifying Company Election Tax | IR4P return and payment due for companies (with no tax agent) with a February balance date
IR4P return and payment due for companies (with a tax agent) with a December Balance date |
| 17-January
(due to 15th falling on a weekend) |
FBT | FBT return (IR421) and payment due for employers (with a tax agent) with a December balance date (if payable on income year basis)
FBT return (IR421) and payment due for employers (without a tax agent) with a February balance date (if payable on income year basis) |
| 17-January
(due to 15th falling on a weekend) |
GST | Return and payment are due for the period ended 30 November |
| 20-January | GST | Employer monthly schedule (IR348) due for small employers
Employer deductions (IR 345) form and payment due for small employers for the period 1 December to 31 December Employer deductions (IR345) form and payment due for large employers for the period 1 January to 15 January |
| 20-January | RWT | ERWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during December |
| 20-January | N-RWT / Approved Issuer Levy | Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy |
| 20-January | FBT | FBT return (IR420) and payment due for employers for the quarter ending 31 December (if completed on a quarterly basis) |
| 20-January | Foreign Dividend Withholding Payment | IR4F return and payment due for foreign dividends received in the quarter ending 31 December |
| 20-January | GST | Return and payment due for the period ended 31 December |
| 20-January | Provisional Tax - Standard or Estimation Option and /or 1 or 2 monthly GST filing & Student Loan Interim Payments | 1st Instalment (August balance date)
2nd Instalment (April balance date) 3rd Instalment (December balance date) |
| 28-January | Provisional Tax - Ratio Option | 1st Instalment (October balance date)
2nd Instalment (August balance date) 3rd Instalment (June balance date) 4th Instalment (April balance date) 5th Instalment (February balance date) 6th Instalment (December balance date) |
| 28-January | Provisional Tax - Six Monthly GST Filing | 1st Instalment (June balance date)
2nd Instalment (December balance date) |