February

Date
Category
Description
5 February
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 January to 31 January are payable.
7 February
Terminal Tax
For taxpayers (without a tax agent) with balance dates between 1 March and 30 September.
7 February
Terminal Student Loan Repayment
Payable when taxpayers have a balance date between 1 March and 30 September.
7 February
FBT
Taxpayers with balance dates from 1 March to 30 September are to file FBT return IR421 (if completed on an income year basis) and pay tax due.
20 February
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 February to 15 February 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 January are due.  
20 February
RWT
Deducted from interest payments made during January where deductions are equal to or exceed $500 and dividends paid during January.
20 February
Gaming Machine Duty
Return IR680 and payment due for the month ended 31 January are due.
28 February
Provisional Tax
  • 1st Installment (September balance date)
  • 1st Installment (July balance date - 6 monthly)
  • 2nd Installment (May balance date)
  • 2nd Installment (July balance date - 6 monthly)
  • 3rd Installment (January balance date) 
28 February
GST
Return and payment are due for the period ended 31 January.