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Key Dates - April 2014

 

Date Category Description
7 April
(due to 5th falling on a weekend)
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 March to 31 March
7 April
Terminal Tax
  • For taxpayers (with a tax agent) with balance dates between 1 March and 30 September
7 April
Terminal Student Loan Repayment
  • For those (with a tax agent) with balance dates between 1 March and 30 September
7 April
Qualifying Company Election Tax
  • IR 4P return and payment due for companies (with a tax agent) with balance dates between 1 March and 30 September
7 April
FBT
  • FBT return (IR421) and payment due for employers (with a tax agent) with balance dates between 1 March & 30 September (if payable on income year basis)
22 April
(due to 20th falling on Easter Sunday
and 21st falling on Easter Monday)
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 March to 31 March
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 April to 15 April
22 April
(due to 20th falling on Easter Sunday
and 21st falling on Easter Monday)
RWT
  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during March
  • RWT Return and payment due for interest payments made from 1 October to 31 March where the deductions do not exceed $500 per month
22 April
(due to 20th falling on Easter Sunday
and 21st falling on Easter Monday)
Approved Issuer Levy
  • Return and payment due for approved issuer levy made in period between 1 October and 31 March where estimations of the deductions of the levy will not exceed $500 per month
22 April
(due to 20th falling on Easter Sunday
and 21st falling on Easter Monday)
N-RWT / Approved Issuer Levy
  • Payment and Return due for either preceding months' Non Resident Withholding Tax or Approved Issuer Levy
22 April
(due to 20th falling on Easter Sunday
and 21st falling on Easter Monday)

Gaming Machine Duty
  • Return (IR680) and payment due for the month ended 31 March
22 April
(due to 20th falling on Easter Sunday
and 21st falling on Easter Monday)

Foreign Dividend Withholding Payment 
  • IR4F return and payment due for foreign dividends received in the quarter ending 31 March

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