Key Dates - June 2018
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5 June
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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
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20 June
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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
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20 June
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RWT |
- RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during May
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20 June
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N-RWT / Approved Issuer Levy |
- Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy
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20 June
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Gaming Machine Duty |
- Return (IR680) and payment due for the month ended 31 May
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20 June
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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
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| 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
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28 June
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GST |
- Return and payment due for the period ended 31 May
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| 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)
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| 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)
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| 28 June |
Provisional Tax - Six monthly GST filing |
- 1st instalment (November balance date
- 2nd instalment (May balance date)
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2 July
(due to 30 June falling on a weekend) |
FBT |
- Last date for employers to elect to pay FBT annually
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