Reporting requirements

Income tax Dates

JAN 15

AIM instalments are due if you have a March balance date.
JAN 15

Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
JAN 28

AIM instalments are due if you file GST monthly and have a March balance date.

All Income tax dates

Payers of investment income need to follow the reporting rules. These requirements apply to both payers of Resident Passive Income and Non-Resident Passive income unless specifically excluded.

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Payers of interest If you pay interest, you must send us information after each payment period.
Payers of dividends - reporting requirements If your company pays dividends you must provide information on the people you paid.
Portfolio investment entities that attribute income - reporting requirements If your PIE attributes income you must provide information on the people you attributed income to.
Maori authorities - reporting requirements If your Māori authority makes a taxable distribution you must provide information on the people who received a distribution.
Unit trusts paying dividends - reporting requirements If your unit trust pays dividends you must provide information on the people you paid them to.
Payers of royalties to non-residents - reporting requirements If your company pays royalties to non-residents, you must provide information on the people you paid them to.
Companies that cease being resident for tax purposes - reporting requirements If your company ceases being a resident for tax purposes, you must provide information on the people you paid dividends to.
Interest payers not required to withhold tax - reporting requirements If you are an interest payer who does not need to withhold tax, you must provide information on the people you paid interest to.

Ngā whakaritenga pūrongo Reporting requirements

Income tax Dates

Reporting requirements