6 December (as 5th falls on a weekend)
PAYE
Payment due for large employers for the period 16 November to 30 November
File employment information within 2 working days after payday
7 December
Terminal Tax
For taxpayers (without a tax agent) with a January balance date
For taxpayers (with a tax agent) with a November balance date
7 December
Terminal Student Loan Repayment
For those (without a tax agent) with a January balance date
For those (with a tax agent) with a November balance date
7 December
Annual Returns
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
7 December
FBT
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)
7 December
Qualifying Company Election tax
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
20 December
PAYE
Payment due for small employers for the period 1 November to 30 November
Payment due for large employers for the period 1 December to 15 December
File employment information within 2 working days after payday
20 December
RWT
RWT Return and Payment due for deductions from dividends and deductions of $500 or more from interest paid during November
20 December
N-RWT / Approved Issuer Levy
Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy
20 December
Gaming Machine Duty
Return (IR680) and payment due for the month ended 30 November
