Key dates for October 2010

5 October

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 September to 30 September

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

• For those (with a tax agent) with balance dates between 1 March and 30 September

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

• Due date for annual returns for taxpayers (without a tax agent) that have a June 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 (without a tax agent) with a November 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 September to 30 September
• Employer deductions (IR 345) form and payment due for large employers for the period 1 October to 15 October

• RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during September
• RWT Return and payment due for interest payments made from 1 April to 30 September where the decutions do not exceed $500 per month

• Return and payment due for Approved Issuer Levy made in period between 1 April and 30 September where estimations of the deductions of the levy will not exceed $500

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

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

20 October

• Return (IR680) and payment due for month ended 30 September

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

• Return and payment are due for the period ended 30 September

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