Resources, Accountants, Team Greenfire, North Shore, Auckland

Key Dates - July 2018

Date	Category	Description
2 July (due to 30 June falling on a weekend)	FBT	Last date for employers to elect to pay FBT annually
5 July	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 June to 30 June
9 July (due to 7th falling on a weekend)	Income Tax Returns	Tax returns for the year ended 31 March are to be filed by taxpayers (without a tax agent) with balance dates between 1 October and 31 March: Individuals (IR3) Companies & Unit Trusts (IR4) Estates or Trusts (IR6) Partnerships (IR7) Clubs & Societies (IR9) Superannuation Funds (IR44)
9 July (due to 7th falling on a weekend)	Annual Returns	Last day for taxpayers (without a tax agent) with balance dates 1 October and 31 March to also file: Imputation return Dividend withholding payment return Branch equivalent tax account return Policyholder credit account return Company dividend statement Student loan form SL9
20 July	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 June to 30 June Employer deductions (IR 345) form and payment due for large employers for the period 1 July to 15 July
20 July	RWT	RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during June
20 July	N-RWT / Approved Issuer Levy	Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy
20 July	FBT	FBT return (IR420) and payment due for employers for the quarter ending 30 June (if completed on a quarterly basis)
20 July	Gaming Machine Duty	Return (IR680) and payment due for the month ended 30 June
20 July	Foreign Dividend Withholding Payment	IR4F return and payment due for foreign dividends received in the quarter ending 30 June
30 July (due to 28th falling on a weekend)	GST	Return and payment due for the period ended 30 June
30 July (due to 28th falling on a weekend)	Provisional Tax - Ratio Option	1st instalment (April balance date) 2nd instalment (February balance date) 3rd instalment (December balance date) 4th instalment (October balance date) 5th instalment (August balance date) 6th instalment (June balance date)
30 July (due to 28th falling on a weekend)	Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments	1st instalment (February balance date) 2nd instalment (October balance date) 3rd instalment (June balance date)
30 July (due to 28th falling on a weekend)	Provisional Tax - Six monthly GST filing	1st instalment (December balance date) 2nd instalment (June balance date)

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