Key tax dates

Employer deduction payment due date for employers who deduct less than $500,000 PAYE and ESCT per year.

Employer deduction payment due date for employers who deduct more than $500,000 PAYE and ESCT per year.

GST return and payment due.

Provisional tax instalments due for people and organisations who file GST on a monthly or two-monthly basis, or are not registered for GST.

Provisional tax instalments due for people and organisations who file GST on a six-monthly basis.

Provisional tax instalments due for people and organisations who use the ratio method.

End-of-year income tax payment.

Income tax return.

Quarterly FBT return and payment due.

Annual FBT return and payment due.

Income year FBT return and payment.