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Key Dates - December 2017

Date Category Description
5 December 
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 November to 30 November
7 December
Terminal Tax
  • For taxpayers (without a tax agent) with a January balance date
  • For taxpayers (with a tax agent) with a November balance date
7 December Terminal Student Loan Repayment
  • For those (without a tax agent) with a January balance date
  • For those (with a tax agent) with a November balance date
7 December Annual Returns
  • Due date for annual returns for taxpayers (without a tax agent) that have an August 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 December FBT
  • FBT return (IR421) and payment due for employers (with a tax agent) with a November balance date (if payable on income year basis)
  • FBT return (IR421) and payment due for employers (without a tax agent) with a January balance date (if payable on income year basis)
7 December Qualifying Company Election tax
  • IR4P return and payment due for companies (with no tax agent) with a January balance date
  • IR4P return and payment due for companies (with a tax agent) with a November balance date
20 December
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 November to 30 November
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 December to 15 December
20 December
RWT
  • RWT Return and Payment due for deductions from dividends and deductions of $500 or more from interest paid during November
20 December
N-RWT / Approved Issuer Levy
  • Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy
20 December
Gaming Machine Duty
  • Return (IR680) and payment due for the month ended 30 November

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