Key dates for December 2010

5 December

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 November to 30 November

• For taxpayers (without a tax agent) with a January balance date
• For taxpayers (with a tax agent) with a November balance date

• For those (without a tax agent) with a January balance date
• For those (with a tax agent) with a November balance date

• Due date for annual returns for taxpayers (without a tax agent) that have an August balance date:
  - Income tax return
  - Imputation return
  - Dividend withholding payment return
  - Branch equivalent tax account return
  - Policyholder credit account return
  - Company dividend statement
  - Student loan form SL9

• FBT return (IR421) and payment due for employers (with a tax agent) with a November balance date (if payable on income year basis)
• FBT return (IR421) and payment due for employers (without a tax agent) with a January balance date (if payable on income year basis)

• IR4P return and payment due for companies (with no tax agent) with a January balance date
• IR4P return and payment due for companies (with a tax agent) with a November balance date

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

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

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