Back to Key Dates

---

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.

---