Menu
You are here: Home > Resources > Key Dates

Key Dates - December 2019

 

Date Category Description
5 December 
PAYE
  • Payment due for large employers for the period 16 November to 30 November
  • File employment information within 2 working days after payday
9 December
(due to 7th falling on a weekend)
Terminal Tax
  • For taxpayers (without a tax agent) with a January balance date
  • For taxpayers (with a tax agent) with a November balance date
9 December
(due to 7th falling on a weekend)
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
9 December
(due to 7th falling on a weekend)
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
9 December
(due to 7th falling on a weekend)
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
  • Payment due for small employers for the period 1 November to 30 November
  • Payment due for large employers for the period 1 December to 15 December
  • File employment information within 2 working days after payday
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

Supplied by Business Fitness NZ Ltd

Business & Tax

+ Services for business owners
+ Choosing a trading structure
+ Accounting & Tax returns

READ MORE

Property Investment

+ Annual accounting & tax returns
+ Set ups & structuring

READ MORE

Trusts

+ Learn the benefits of trusts
+ Want asset protection?

READ MORE

Meet The Directors

Jon Ash
Director
FIND OUT MORE
Ben Field
Director
FIND OUT MORE
Scott Massie
Director
FIND OUT MORE
Karl Moreton
Director
FIND OUT MORE
Conal Alderson
Director
FIND OUT MORE

Latest News | RSS

e-News Sign Up

Subscribe to our regular newsletters to keep up to date with the latest news, views, and issues concerning your business.

Subscribe

Contact / Connect