May

Date
Category
Description
5 May
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 April to 30 April are payable.
7 May
GST
Return and payment are due for the period ended 31 March.
7 May
Provisional Tax
  • 1st Instalment (November balance date)
  • 1st Instalment (September balance date - 6 monthly)
  • 2nd Instalment (July balance date)
  • 2nd Instalment (May balance date - 6 monthly)
  • 3rd Instalment (March balance date) 
20 May
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 May to 15 May 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 April are due.  
20 May
RWT
Deducted from interest payments made during April where deductions are equal to or exceed $500 and dividends paid during April. Issue to payees RWT deduction certificates for the year ended 31 March.
20 May
Gaming Machine Duty
Return IR680 and payment due for the month ended 30 April.
28 May
Provisional Tax
  • 1st Instalment (December balance date)
  • 1st Instalment (October balance date - 6 monthly)
  • 2nd Instalment (August balance date)
  • 2nd Instalment (June balance date - 6 monthly)
  • 3rd Instalment (April balance date) 
28 May
GST
Return and payment are due for the period ended 30 April.
31 May
ACC levies
Employer's accident rehabilitation and compensation employer premium for the year ended 31 March is due.
31 May
PAYE
Reconciliation - File annual (year ended 31 March) ACC residual claims levy statements (IR68A)
31 May
RWT
Annual reconciliation statements (IR15S (interest) and IR17S or IR17SA (specified dividends)) for the year ended 31 March are due.
31 May
FBT
File FBT return IR422 (if completed on an annual basis) for the year ended 31 March and pay the tax due. Employers who provide no fringe benefits are to file an annual Nil return (IR419) for the year ended 31 March, unless the CIR has waived this requirement.