December
|
Date
|
Category
|
Description
|
|
5 December
|
PAYE
|
Where an employer's deductions were $500,000 or more in the previous year, IR348 and IR345 (or IR346) are to be filed. Deductions made from 16 November to 30 November are payable.
|
|
7 December
|
Terminal Tax
|
Payable for all taxpayers with a January balance date.
|
|
7 December
|
Terminal Student Loan Repayment
|
Payable where a January balance date.
|
|
7 December
|
FBT
|
Employers with January balance dates to file FBT return (IR421) and pay the tax due - if payable on an income year basis.
|
|
20 December
|
PAYE
|
|
|
20 December
|
RWT
|
Deducted from interest payments made during November where deductions are equal to or exceed $500 and dividends paid during November.
|
|
20 December
|
Gaming Machine Duty
|
Return IR680 and payment due for the month ended 30 November.
|