Back to Key Dates

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December

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Date

Category

Description

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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.

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7 December

Terminal Tax

Payable for all taxpayers with a January balance date.

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7 December

Terminal Student Loan Repayment

Payable where a January balance date.

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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.

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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.  

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20 December

RWT

Deducted from interest payments made during November where deductions are equal to or exceed $500 and dividends paid during November.

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20 December

Gaming Machine Duty

Return IR680 and payment due for the month ended 30 November.

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