Copyright Agrifocus © 2015 

25D Victoria Avenue

Invercargill, New Zealand

 

28 Mersey Street
Gore, New Zealand
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p. (03) 214 2234 (Invercargill)

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Key Dates - December 2015

 

7 December
(due to 5th falling on a weekend)
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

Terminal Tax

  • For taxpayers (without a tax agent) with a January balance date

  • For taxpayers (with a tax agent) with a November balance date

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

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

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)

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

21 December
(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 November to 30 November

  • Employer deductions (IR 345) form and payment due for large employers for the period 1 December to 15 December

RWT

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

N-RWT / Approved Issuer Levy

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

Gaming Machine Duty

  • Return (IR680) and payment due for the month ended 30 November