September

Date
Category
Description
5 September
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 August to 31 August are payable.
7 September
Terminal Tax
Payable for all taxpayers with an October balance date.
7 September
Terminal Student Loan Repayment
Payable where an October balance date.
7 September
Annual Returns
For all taxpayers that have a May balance date.
7 September
FBT
Employers with October balance dates to file FBT return (IR421) and pay the tax due - if payable on an income year basis.
20 September
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 September to 15 September 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 August are due.  
20 September
RWT
Deducted from interest payments made during August where deductions are equal to or exceed $500 and dividends paid during August.
20 September
Gaming Machine Duty
Return IR680 and payment are due for the month ended 31 August.
28 September
Provisional Tax
  • 1st Installment (April balance date)
  • 1st Installment (February balance date - 6 monthly)
  • 2nd Installment (December balance date)
  • 2nd Installment (October balance date - 6 monthly)
  • 3rd Installment (August balance date) 
30 September
GST
Return and payment are due for the period ended 31 August.