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Ratio option

If you use the ratio option you’ll pay your provisional tax in 6 instalments. If you do not have a standard balance date of 31 March use our Tax due date calculator to work out your payment dates.

Instalment Due date
1 28 June 
2 28 August
3 28 October
4 15 January
5 28 February
6 7 May

Standard or estimation option

If you use the standard or estimation option, you'll generally pay 3 instalments of provisional tax. If you're registered for GST you'll have other instalment options you can choose.

Instalment Due date
1 28 August
2 15 January
3 7 May

Accounting income method (AIM)

If you use AIM, your due dates for paying and filing your statement of activity will line up with your GST due dates. If you do not have a standard balance date of 31 March then your software will work out your filing and payment dates. If you file monthly GST returns, you'll file a statement of activity every month.

Instalment Due date
1 28 May
2 28 June
3 28 July
4 28 August
5 28 September
6 28 October
7 28 November
8 15 January
9 28 January
10 28 February
11 28 March
12 7 May

If you file 2 or 6-monthly GST returns or you are not registered for GST you'll file a statement of activity every 2 months.

Instalment Due Date
1 28 October
2 7 May

 

Making payments