© 2016  Macro Accounting

PAYE

Employer deductions (IR345) form and payment due, and Employer monthly schedule (IR348) due for employers who deduct less than $500,000 PAYE and ESCT per year -

 

Due: 20th of the following month

Employer deductions (IR345) form and payment, and Employer monthly schedule (IR348) due for employers who deduct $500,000 PAYE and ESCT or more per year

 

Due: 20th of the month 

IR345 and payment due for deductions made between the 1st and 15th of the same month.

 

Due: 5th of the following month 

IR345 and payment due for deductions made between the 16th and the end of the previous month, IR348 for the whole month is due.

 

 

GST

GST return and payment due 28th of each month for monthly filers and 28th of the alternate month for 2 monthly filers and 28th October / 7th May for six monthly filers.

Provisional Tax

Provisional tax instalments due for people and organisations who file GST on a monthly or two-monthly basis, or aren’t registered for GST

28th August

15th January

7th May

Provisional tax instalments due for people and organisations who file GST on a six-monthly basis

28th October

7th May

Provisional tax instalments due for people and organisations who use the ratio method

28th June

28th August

28th October

15th January

28th February

7th May

End-of-year income tax payment

7th February 2017

for 2016 end-of-year income tax due for people and organisations who don’t have a tax agent

7th April 2017

for 2016 end-of-year income tax due for clients of tax agents (with a valid extension of time)

Income tax return

7th July 2016 for 2016 income tax return due for people and organisations who don’t have a tax agent or extension of time

31st March 2017 for 2016 income tax return due for clients of tax agents (with a valid extension of time)

Fringe Benefit Tax

Quarterly FBT return and payment due on

20th July

20th October

20th January

31st May

Annual FBT return and payment due on

31st May

 

Income year FBT return and payment due for people and organisations who don’t have a tax agent

7th February

 

Income year FBT return and payment due for clients of tax agents (with a valid extension of time)

7th April

Note :

If a due date falls on a weekend or public holiday you can file or pay on the next business day without incurring penalties. All payment and return filing due dates shown are for people and organisations with a March balance date.

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