PAYE
Employer deductions (IR345) form and payment due, and Employer monthly schedule (IR348) due for employers who deduct less than $500,000 PAYE and ESCT per year
Employer deductions (IR345) form and payment, and Employer monthly schedule (IR348) due for employers who deduct $500,000 PAYE and ESCT or more per year
IR345 and payment due for deductions made between the 1st and 15th of the same month.
IR345 and payment due for deductions made between the 16th and the end of the previous month, IR348 for the whole month is due.
GST
GST return and payment due:
- 28th of each month for monthly filers
- 28th of the alternate month for 2 monthly filers
- 28th October / 7th May for six monthly filers
Provisional Tax
Provisional tax instalments due for people and organisations who file GST on a monthly or two-monthly basis, or aren't 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
For 2026 end-of-year income tax due for people and organisations who don't have a tax agent
For 2026 end-of-year income tax due for clients of tax agents (with a valid extension of time)
Income Tax Return
For 2016 income tax return due for people and organisations who don't have a tax agent or extension of time
For 2016 income tax return due for clients of tax agents (with a valid extension of time)
Fringe Benefit Tax
Quarterly FBT return and payment due on:
Annual FBT return and payment due on:
Income year FBT return and payment due for people and organisations who don't have a tax agent
Income year FBT return and payment due for clients of tax agents (with a valid extension of time)
Important Note
If a due date falls on a weekend or public holiday you can file or pay on the next business day without incurring penalties. All payment and return filing due dates shown are for people and organisations with a March balance date.