INCOME TAX -DUE DATES

Important dates for returns and payments are shown below. Tax payments must be made on or before the due date. Where the due date falls on a weekend or a public holiday, the payment is due on the next working day. GST is an exception and will always be payable on the last working day of the taxable period.

GST returns and payments are due on the last working day of the month following the end of the taxable period. Withholding Tax (SSCWT) deductions of $100,000 or more. A small employer is one with gross annual PAYE and SSCWT deductions of less than $100,000.