August

Date
Category
Description
5 August
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 July to 31 July are payable.
7 August
Annual Returns
  • These are due for taxpayers with an April balance date.
  • Income tax return
  • Imputation return
  • Dividend withholding payment return
  • Branch equivalent tax account return
  • Policyholder credit account return
  • Company dividend statement 
20 August
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 August to 15 August 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 July are due.  
20 August
RWT
Deducted from interest payments made during July where deductions are equal to or exceed $500 and dividends paid during July.
20 August
Gaming Machine Duty
Return IR680 and payment due for the month ended 31 July.
28 August
Provisional Tax
  • 1st Installment (March balance date)
  • 1st Installment (January balance date - 6 monthly)
  • 2nd Installment (November balance date)
  • 2nd Installment (September balance date - 6 monthly)
  • 3rd Installment (July balance date) 
28 August
GST
Return and payment are due for the period ended 31 July.