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Key Dates - October 2018

Date Category Description
1 October 
(due to 30 September falling on a weekend)
Student Loan 1st repayment instalment due for borrowers who are overseas 
5 October
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 September to 30 September
8 October
(due to 7th falling on a weekend)
Terminal Tax
  • For taxpayers (without a tax agent) with a November balance date
8 October
(due to 7th falling on a weekend)
Terminal Student Loan Repayment
  • For those (without a tax agent) with a November balance date
8 October
(due to 7th falling on a weekend)
Qualifying Company Tax Election
  • IR 4P return and payment due for companies (without a tax agent) with a November balance date
8 October
(due to 7th falling on a weekend)
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
8 October
(due to 7th falling on a weekend)
FBT
  • FBT return (IR421) and payment due for employers (without a tax agent) with a November balance date (if payable on income year basis)
23 October
(due to 20th falling on a weekend and 22nd on Labour Day)
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 September to 30 September
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 October to 15 October
23 October
(due to 20th falling on a weekend and 22nd on Labour Day)
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
23 October
(due to 20th falling on a weekend and 22nd on Labour Day)
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
23 October
(due to 20th falling on a weekend and 22nd on Labour Day)
N-RWT / Approved Issuer Levy
  • Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy
23 October
(due to 20th falling on a weekend and 22nd on Labour Day)
FBT
  • FBT return (IR420) and payment due for employers for the quarter ending 30 September (if completed on a quarterly basis)
23 October
(due to 20th falling on a weekend and 22nd on Labour Day)
Gaming Machine Duty
  • Return (IR680) and payment due for month ended 30 September
23 October
(due to 20th falling on a weekend and 22nd on Labour Day)
Foreign Dividend Withholding Payment
  • IR4F return and payment due for foreign dividends received in the quarter ending 30 September
29 October
(due to 28th falling on a weekend)
GST
  • Return and payment are due for the period ended 30 September
29 October
(due to 28th falling on a weekend)
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)
29 October
(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 (May balance date)
  • 2nd instalment (January balance date)
  • 3rd instalment (September balance date)
29 October
(due to 28th falling on a weekend)
Provisional Tax - Six monthly GST filing
  • 1st instalment (March balance date)
  • 2nd instalment (September balance date)

Supplied by Business Fitness NZ Ltd