Resources, Accountants, Greenfire, North Shore, Auckland

Key Dates - October 2021

Date	Category	Description
5 October	PAYE	Payment due for large employers for the period 16 September to 30 September File employment information within 2 working days after payday
7 October	Terminal Tax	For taxpayers (without a tax agent) with a November balance date
7 October	Terminal Student Loan Repayment	For those (without a tax agent) with a November balance date
7 October	Qualifying Company Tax Election	IR 4P return and payment due for companies (without a tax agent) with a November balance date
7 October	Annual Returns	Due date for annual returns for taxpayers (without a tax agent) that have a June 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
7 October	FBT	FBT return (IR421) and payment due for employers (without a tax agent) with a November balance date (if payable on income year basis)
20 October	PAYE	Payment due for small employers for the period 1 September to 30 September Payment due for large employers for the period 1 October to 15 October File employment information within 2 working days after payday
20 October	RWT	RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during September RWT Return and payment due for interest payments made between 1 April and 30 September where deductions do not exceed $500 per month
20 October	Approved Issuer Levy	Return and payment due for Approved Issuer Levy made in period between 1 April and 30 September where estimations of the deductions of the levy will not exceed $500
20 October	N-RWT / Approved Issuer Levy	Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy
20 October	FBT	FBT return (IR420) and payment due for employers for the quarter ending 30 September (if completed on a quarterly basis)
20 October	Gaming Machine Duty	Return (IR680) and payment due for month ended 30 September
20 October	Foreign Dividend Withholding Payment	IR4F return and payment due for foreign dividends received in the quarter ending 30 September
28 October	GST	Return and payment are due for the period ended 30 September
28 October	Provisional Tax - Ratio Option	1st instalment (July balance date) 2nd instalment (May balance date) 3rd instalment (March balance date) 4th instalment (January balance date) 5th instalment (November balance date) 6th instalment (September balance date)
28 October	Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments	1st instalment (May balance date) 2nd instalment (January balance date) 3rd instalment (September balance date)
28 October	Provisional Tax - Six monthly GST filing	1st instalment (March balance date) 2nd instalment (September balance date)

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