Penalties in general: Due dates
Due dates for paying penalties and reassessed tax
| Penalty | Due date |
|---|---|
| Late filing penalties | The later of 30 days after notification, or various dates as set out in the Tax Administration Act 1994 |
| Tax that is increased by an assessment or reassessment | At least 30 days from the date a notice of assessment or reassessment is issued |
| Shortfall penalties | At least 30 days from the date a notice of assessment or reassessment is issued |
| Non-electronic filing penalty | The 5th of the month following the month in which the employer monthly schedule was due |
| Shortfall penalties payable by company officers | At least 30 days from the date a notice of assessment or reassessment is issued |
| Repayment of an excess refund or credit of tax | The later of 30 days after the date of notification requiring payment, or the date specified in the notice |
| Imputation penalty tax and dividend withholding penalty | 20 June following the end of the imputation year |
| Deferrable tax | The 30th day after the day the relevant matters are settled |
Date published: 30 Aug 2006
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