Description

• Payment due for large employers for the period 16 May to 31 May
• File employment information within 2 working days after payday

• Payment due for small employers for the period 1 May to 31 May
• Payment due for large employers for the period 1 June to 15 June
• File employment information within 2 working days after payday

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during May

• Payment and Return due for either preceding month’s Non-Resident Withholding Tax or Approved Issuer Levy

• Return (IR680) and payment due for the month ended 31 May

• Where a dividend withholding payment account company has a debit balance as at 31 March, a further dividend withholding payment and dividend payment penalty is now due and payable

• Where an imputation credit account company has a debit balance at 31 March, further income tax and imputation penalty is now due and payable

• Return and payment due for the period ended 31 May

• 1st instalment (January balance date)
• 2nd instalment (September balance date)
• 3rd instalment (May balance date)

• 1st instalment (March balance date)
• 2nd instalment (January balance date)
• 3rd instalment (November balance date)
• 4th instalment (September balance date)
• 5th instalment (July balance date)
• 6th instalment (May balance date)

• 1st instalment (November balance date
• 2nd instalment (May balance date)

• Last date for employers to elect to pay FBT annually