Income tax Dates
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AUG 28Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
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OCT 28Provisional tax payments are due if you have a March balance date and use the ratio option.
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JAN 15Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
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 |
