Schedular payment special cases

Income tax Dates

JUN 28

Provisional tax payments are due if you have a March balance date and use the ratio option.
JUN 30

AIM instalments are due if you have a March balance date.
JUL 28

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

All Income tax dates

Voluntary schedular payments, schedular payments for shareholder employees, tailored tax rates and when we use prescribed withholding rates to manage unmet liabilities.

If you're a specific type of company and getting schedular payments, you may be able to transfer tax credits to your shareholder-employees.

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Choosing to get voluntary schedular payments Contractors can sometimes choose to have their income treated as schedular payments.
Schedular payments with a prescribed withholding rate A prescribed withholding rate helps contractors pay the right amount of tax throughout the year and avoid ongoing tax debt. It can include a schedular tax rate that we set and a percentage of schedular payments that needs to be paid towards unmet liabilities.
Schedular payments for shareholder employees Shareholder-employees can sometimes claim company schedular payment tax credits in their own tax returns.

Ngā kēhi motuhake utu ā-kirimana Schedular payment special cases

Income tax Dates

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Schedular payment special cases