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Key Dates - February 2015

 

Date Category Description

5 February

PAYE

  • Employer monthly schedule (IR348) due for large employers
  • Employer deductions (IR345) form and payment due for large employers for the period 16 January to 31 January
9 February
due to 7th falling on a weekend
Terminal Tax
  • For taxpayers (without a tax agent) with balance dates between 1 March and 30 September
  • For taxpayers (with a tax agent) with a January balance date
9 February
due to 7th falling on a weekend
 
Terminal Student Loan Repayment
  • For those (with no tax agent) with balance date between 1 March and 30 September
  • For those (with a tax agent) with a January balance date
9 February
due to 7th falling on a weekend
Qualifying Company Tax Election
  • IR4P return and payment due for companies (with no tax agent) with balance dates between 1 March and 30 September
  • IR4P return and payment due for companies (with a tax agent) with a January balance date
9 February
due to 7th falling on a weekend
FBT
  • FBT return (IR421) and payment due for employers (without a tax agent) with balance dates between 1 March & 30 September (if payable on income year basis)
  • FBT return (IR421) and payment due for employers (with a tax agent) with a January balance date (if payable on income year
    basis
    )
20 February PAYE
  • Employer monthly schedule (IR348) due for small employers
  • Employer deductions (IR345) form and payment due for small employers for the period 1 January to 31 January
  • Employer deductions (IR345) form and payment due for large employers for the period 1 February to 15 February
20 February
RWT
  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during January
20 February
N-RWT / Approved Issuer Levy
  • Payment and Return due for either preceding months' Non Resident Withholding Tax or Approved Issuer Levy
20 February
Gaming Machine Duty
  • Return (IR680) and payment due for month ended 31 January
2 March
(due to 28th falling on a weekend)
GST
  • Return and payment due for the period ended 31 January
2 March
(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 (September balance date)
  • 2nd Instalment ((May balance date)
  • 3rd Instalment (January balance date)
2 March
(due to 28th falling on a weekend)
Provisional Tax - Ratio Option
  • 1st Instalment (November balance date)
  • 2nd Instalment (September balance date)
  • 3rd Instalment (July balance date)
  • 4th Instalment (May balance date)
  • 5th Instalment (March balance date)
  • 6th Instalment (January balance date)
2 March
(due to 28th falling on a weekend)
Provisional Tax - Six Monthly GST Filing
  • 1st Instalment (July balance date)
  • 2nd Instalment (January balance date)

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