Income tax Dates
OCT 28Provisional tax payments are due if you have a March balance date and use the ratio option.
JAN 15Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
FEB 7End-of-year income tax and Working for Families bills are due, unless you have an extension of time to file your income tax return.
If you pay dividends or interest to New Zealand residents, these are known as resident passive income. If you make payments that are resident passive income you'll need to:
- register as a payer
- deduct resident withholding tax (RWT) from these payments
- send the deductions to us.
Resident withholding tax exemptions
Some people or organisations may have a resident withholding tax exemption when:
- income is exempt from tax, including resident withholding tax, under New Zealand tax law
- income is exempt from tax because of any other New Zealand legislation
- double tax agreements allow for an exemption from tax on certain types of income.
Do not deduct resident withholding tax from someone who has resident withholding tax exemption status. Check the exemption register to see if they have this status.