Key Dates - March 2018

Date

5 March

7 March 

7 March 

7 March 

7 March 

Category

PAYE

Terminal Tax

Terminal Student Loan Repayment

Qualifying Company Tax Election

FBT

20 March 

PAYE

20 March 

RWT

20 March 

N-RWT / Approved Issuer Levy

20 March 

Gaming Machine Duty

28 March

GST

28 March 

Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments

28 March 

Provisional Tax - Ratio Option

28 March 

Provisional Tax - Six Monthly GST Filing

3 April
(due to 31 March falling on a weekend
and 2 April on Easter Monday)

Student Loan

3 April
(due to 31 March falling on a weekend
and 2 April on Easter Monday)

Imputation Year

3 April
(due to 31 March falling on a weekend
and 2 April on Easter Monday)

Tax Returns

Description

• Employer monthly schedule (IR348) due for large employers

• Employer deductions (IR345) form and payment due for large employers for the period 16 February to 28 February

• For taxpayers (with a tax agent) with a February balance date

• For those (with a tax agent) with a February balance date

• IR4P return and payment due for companies (with a tax agent) with a February balance date

• FBT return (IR421) and payment due for employers (with a tax agent) with a February balance date (if payable on income year basis)

• Employer monthly schedule (IR348) due for small employers

• Employer deductions (IR345) form and payment due for small employers for the period 1 February to 28 February

• Employer deductions (IR345) form and payment due for large employers for the period 1 March to 15 March

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

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

• Return (IR680) and payment due for the month ended 28 February

• Return and payment are due for the period ended 28 February

• 1st instalment (October balance date)

• 2nd instalment (June balance date)

• 3rd instalment ( February balance date)

• 1st instalment (December balance date)

• 2nd instalment (October balance date)

• 3rd instalment (August balance date)

• 4th instalment (June balance date)

• 5th instalment (April balance date)

• 6th instalment (February balance date)

• 1st instalment (August balance date)

• 2nd instalment (February balance date)

• 2nd repayment instalment due for borrowers who are overseas

• Final day of imputation year. 10% penalty incurred on debit balance in imputation account and dividend withholding payment account after this date

• Final day for refund of excess RWT deductions

• Final day to file tax returns for taxpayers with a tax agent