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January

Date
Category
Description
7 January
Annual Returns
Annual returns are due for taxpayers with September balance dates.
15 January
Provisional Tax
  • 1st Instalment (July balance date)
  • 1st Instalment (May balance date - 6 monthly)
  • 2nd Instalment (March balance date)
  • 2nd Instalment (January balance date - 6 monthly)
  • 3rd Instalment (November balance date) 
15 January
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 December to 31 December are payable.
15 January
Terminal Tax
Payable for all taxpayers with a February balance date.
15 January
Terminal Student Loan Repayment
Payable where a February balance date.
15 January
FBT
Employers with February balance dates to file FBT return (IR421) and pay the tax due - if payable on an income year basis.
15 January
GST
Return and payment are due for the period ended 30 November.
20 January
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 1 January to 15 January are payable.
  • Where an employer's deductions were less than $500,000 for the previous year, IR348 and IR345 (or IR346) are to be filed. All deductions made during December are due.  
20 January
RWT
Deducted from interest payments made during December where deductions are equal to or exceed $500 and dividends paid during December.
20 January
Dividend withholding payment
For foreign dividends received in the quarter ending 31 December are due.
20 January
FBT
Employers are to file FBT return IR420 for the quarter ending 31 December (if completed on a quarterly basis) and pay tax due.
20 January
Gaming Machine Duty
Return IR680 and payment due for the month ended 31 December are due.
28 January
Provisional Tax
  • 1st Instalment (August balance date)
  • 1st Instalment (June balance date - 6 monthly)
  • 2nd Instalment (April balance date)
  • 2nd Instalment (February balance date - 6 monthly)
  • 3rd Instalment (December balance date) 
28 January
GST
Return and payment are due for the period ended 31 December.