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Key Dates - September 2014

 

Date Category Description
5 September
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 August to 31 August
8 September
(due to 7th falling on a weekend)
Terminal Tax
  • For taxpayers (without a tax agent) with an October balance date
8 September
(due to 7th falling on a weekend)
Terminal Student Loan Repayment
  • For those (without a tax agent) with an October balance date
8 September
(due to 7th falling on a weekend)
Qualifying Company Election Tax
  • IR4P return and payment due for companies (without a tax agent) with an October balance date
8 September
(due to 7th falling on a weekend)
Annual Returns
  • Due date for annual returns for taxpayers (without a tax agent) that have a May balance date
    • Income tax return
    • Imputation return
    • Dividend withholding payment return
    • Branch equivalent tax account return
    • Policyholder credit account return
    • Company dividend statement
    • Student loan form SL9
8 September
(due to 7th falling on a weekend)
FBT
  • FBT return (IR421) and payment due for employers (without a tax agent) with an October balance date (if payable on income year basis)
22 September
(due to 20th falling on a weekend)
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 August to 31 August
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 September to 15 September
22 September
(due to 20th falling on a weekend)
RWT
  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during August
22 September
(due to 20th falling on a weekend)
N-RWT / Approved Issuer Levy
  • Payment and Return due for either preceding months' Non Resident Withholding Tax or Approved Issuer Levy
22 September
(due to 20th falling on a weekend)
Gaming Machine Duty
  • Return (IR680) and payment due for month ended 31 August
29 September
(due to 28th falling on a weekend)
GST
  • Return and payment due for period ended 31 August
29 September
(due to 28th falling on a weekend)
Provisional Tax - Ratio Option
  • 1st Instalment (June balance date)
  • 2nd Instalment (April balance date)
  • 3rd Instalment (February balance date)
  • 4th Instalment (December balance date)
  • 5th Instalment (October balance date)
  • 6th Instalment (August balance date)
29 September
(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 (April balance date)
  • 2nd Instalment (December balance date)
  • 3rd Instalment (August balance date)
29 September
(due to 28th falling on a weekend)
Provisional Tax - Six monthly GST filing
  • 1st Instalment (February balance date)
  • 2nd Instalment (August balance date)
30 September Student Loan
  • 1st repayment Instalment due for borrowers who are overseas

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