Menu
You are here: Home > Resources > Key Dates

Key Dates - January 2020

 

Date Category Description
7 January
           
Annual Returns
  • Due date for annual returns for taxpayers (without a tax agent) that have a September 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
15 January
PAYE
  • Payment due for large employers for the period 16 December to 31 December
  • File employment information within 2 working days after payday
15 January
Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments
  • 1st instalment (July balance date)
  • 2nd instalment (March balance date)
  • 3rd instalment (November balance date)
15 January
Provisional Tax - Ratio Option
  • 1st instalment (September balance date)
  • 2nd instalment (July balance date)
  • 3rd instalment (May balance date)
  • 4th instalment (March balance date)
  • 5th instalment (January balance date)
  • 6th instalment (November balance date)
15 January

Provisional Tax - Six Monthly GST Filing

  • 1st instalment (May balance date)
  • 2nd instalment (November balance date)
15 January
Terminal Tax
  • For taxpayers (without a tax agent) with a February balance date
  • For taxpayers (with a tax agent) with a December balance date
15 January
Terminal Student Loan Repayment
  • For those (with no tax agent) with a February balance date
  • For those (with a tax agent) with a December balance date
15 January
Qualifying Company Election Tax
  • IR4P return and payment due for companies (with no tax agent) with a February balance date
  • IR4P return and payment due for companies (with a tax agent) with a December Balance date
15 January
FBT
  • FBT return (IR421) and payment due for employers (with a tax agent) with a December balance date (if payable on income year basis)
  • FBT return (IR421) and payment due for employers (without  a tax agent) with a February balance date (if payable on income year basis)
15 January
GST
  • Return and payment are due for the period ended 30 November
20 January  
PAYE
  • Payment due for small employers for the period 1 December to 31 December
  • Payment due for large employers for the period 1 January to 15 January
  • File employment information within 2 working days after payday
20 January
RWT
  • RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during December
20 January
N-RWT / Approved Issuer Levy
  • Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy
20 January
FBT
  • FBT return (IR420) and payment due for employers for the quarter ending 31 December (if completed on a quarterly basis)
20 January
Gaming Machine Duty
  • Return (IR680) and payment due for the month ended 31 December
20 January Foreign Dividend Withholding Payment
  • IR4F return and payment due for foreign dividends received in the quarter ending 31 December
28 January
GST
  • Return and payment due for the period ended 31 December
28 January
Provisional Tax - Standard or Estimation Option and /or 1 or 2 monthly GST filing & Student Loan Interim Payments
  • 1st instalment (August balance date)
  • 2nd instalment (April balance date)
  • 3rd instalment (December balance date)
28 January Provisional Tax - Ratio Option
  • 1st instalment (October balance date)
  • 2nd instalment (August balance date)
  • 3rd instalment (June balance date)
  • 4th instalment (April balance date)
  • 5th instalment (February balance date)
  • 6th instalment (December balance date)
28 January Provisional Tax - Six Monthly GST Filing
  • 1st instalment (June balance date)
  • 2nd instalment (December balance date)

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