Key dates for July 2010

5 July

PAYE

• Employer monthly schedule (IR 348) due for large employers
• Employer deductions (IR 345) form and payment due for large employers for the period 16 June to 30 June

• Tax returns for the year ended 31 March are to be filed by taxpayers (without a tax agent) with balance dates between 1 October and 31 March:
  - Individuals (IR3)
  - Companies & Unit Trusts (IR4)
  - Estates or Trusts (IR6)
  - Partnerships (IR7)
  - Clubs & Societies (IR9)
  - Superannuation Funds (IR44)

• Last day for taxpayers (without a tax agent) with balance dates 1 October and 31 March to also file:
  - Imputation return
  - Dividend withholding payment return
  - Branch equivalent tax account return
  - Policyholder credit account return
  - Company dividend statement
  - Student loan form SL9

• Employer monthly schedule (IR 348) due for small employers
• Employer deductions (IE 345) form and payment due for small employers for the period 1 June to 30 June
• Employer deductions (IR 345) form and payment dur for large employers for the period 1 July to 15 July

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during June

• Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy

• FBT return (IR420) and payment due for employers for the quarter ending 30 June (if completed on a quarterly basis)

• Return (IR 680) and payment due for the month ended 30 June

• IR4F return and payment due for foreign dividends received in the quarter ending 30 June

• Return and payment due for the period ended 30 June

• Please contact your accountant to see if you need to pay Provisional Tax