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
  • 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 December to 15 December 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 November are due.  
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.