Key Dates for June 2010

7 June (due to 5th falling on a weekend)

PAYE

• Employer monthly schedule (IR 348) due for large employers
• Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 16 May to 31 May

• Employer monthly schedule (IR 348) due for small employers
• Employer deductions (IE 345) or (IR 346) form and payment due for small employers for the period 1 May to 31 May
• Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 June to 15 June

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

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

• Where a dividend withholding payment account company has a debit balance as at 31 March, a further dividend withholding payment and dividend payment penalty is now due and payable

• Where an imputation credit account company has a debit balance at 31 March, further income tax and imputation penalty is now due and payable

• Return and payment due for the period ended 31 May

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

• Last date for employers to elect to pay FBT annually