October

Date
Category
Description
5 October
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 September to 30 September are payable.
7 October
Terminal Tax
Payable for all taxpayers with a November balance date.
7 October
Terminal Student Loan Repayment
Payable where a November balance date.
7 October
Annual Returns
Annual returns are due for taxpayers with June balance dates.
7 October
FBT
Employers with November balance dates to file FBT return (IR421) and pay tax due - if on an income year basis.
20 October
RWT
Deducted from interest payments made during September where deductions are equal to or exceed $500 and dividends paid during September. Interest payments made from 1 April to 30 September where the deductions do not exceed $500 per month.
20 October
Dividend withholding payments
For foreign dividends received in the quarter ending 30 September are due.
20 October
Gaming Machine Duty
Return IR680 and payment due for the month ended 30 September.
21 October
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 October to 15 October 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 September are due.  
21 October
FBT
Employers are to file FBT return IR420 for the quarter ending 30 September (if completed on a quarterly basis) and pay the tax due.
28 October
GST
Return and payment are due for the period ended 30 September.
29 October
Provisional Tax
  • 1st Installment (May balance date)
  • 1st Installment (March balance date - 6 monthly)
  • 2nd Installment (January balance date)
  • 2nd Installment (November balance date - 6 monthly)
  • 3rd Installment (September balance date)