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Key Dates - June 2018

Date Category Description
5 June
           
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 May to 31 May
20 June
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 May to 31 May
  • Employer deductions (IR 345) form and payment due for large employers for the period 1 June to 15 June
20 June
RWT
  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during May
20 June
N-RWT / Approved Issuer Levy
  • Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy
20 June
Gaming Machine Duty
  • Return (IR680) and payment due for the month ended 31 May
20 June
Dividend Withholding Payment
  • 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
20 June Imputation penalty tax
  • Where an imputation credit account company has a debit balance at 31 March, further income tax and imputation penalty is now due and payable
28 June
GST
  • Return and payment due for the period ended 31 May
28 June  Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments
  • 1st instalment (January balance date)
  • 2nd instalment (September balance date)
  • 3rd instalment (May balance date)
28 June  Provisional Tax - Ratio Option
  • 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)
28 June  Provisional Tax - Six monthly GST filing
  • 1st instalment (November balance date
  • 2nd instalment (May balance date)
2 July
(due to 30 June falling on a weekend)
FBT
  • Last date for employers to elect to pay FBT annually

Supplied by Business Fitness NZ Ltd

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Greg Spicer
CA, BBS
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BA
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BBS
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