Key dates for November 2010

5 November

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 October to 31 October

• For taxpayers (without a tax agent) with a December balance date
• For taxpayers (with tax agent) with an October balance date

• For those (without a tax agent) with a December balance date
• For those (with tax agent) with an October balance date

• IR 4P return and payment due for companies (without a tax agent) with an December balance date
• IR 4P return and payment due for companies (with a tax agent) with an October balance date

• Due date for annual returns for taxpayers (without a tax agent) that have a July 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 an October balance date (if payable on income year basis)
• FBT return (IR421) and payment due for employers (without a tax agent) with a December balance date (if payable on income year basis)

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

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

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

• Return and payment due for period ended 31 October

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