Key Dates - January 2018

Date

Category

Description

8 January
(due to 7th falling on a weekend)

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

Employer monthly schedule (IR348) due for large employers

Employer deductions (IR345) or (IR346) form and payment due for large employers for the period 16 December to 31 December

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