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June

Date
Category
Description
5 June
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 May to 31 May are payable.
20 June
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 June to 15 June 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 May are due.  
20 June
RWT
Deducted from interest payments made during May where deductions are equal to or exceed $500 and dividends paid during May.
20 June
Dividend Withholding payment
Where a dividend withholding payment account company has a debit balance at 31 March , a further dividend withholding payment together are dividend withholding payment penalty tax is due and payable.
20 June
Imputation penalty tax
Where an imputation credit account company has a debit balance at 31 March, further income tax and imputation penalty tax is due and payable.
20 June
Gaming Machine Duty
Return IR680 and payment due for the month ended 31 May.
28 June
Provisional Tax and Student Loan Interim Payments
  • 1st Instalment (January balance date)
  • 1st Instalment (November balance date - 6 monthly)
  • 2nd Instalment (September balance date)
  • 2nd Instalment (July balance date - 6 monthly)
  • 3rd Instalment (May balance date) 
28 June
GST
Return and payment are due for the period ended 31 May.
30 June
FBT
Last date for employers whose gross tax deductions payable in the previous year did not exceed $500,000 to elect to pay FBT annually.