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You can file monthly or 6-monthly depending on how much approved issuer levy (AIL) you pay each year.

Monthly due date

If you pay AIL of $500 or more each year, or would if it was not zero-rated, you must file and pay monthly.

Your return and payment are due on the 20th of the month after the month the interest was paid.

6-monthly due dates

If you pay AIL of less than $500 each year, or would have if it was not zero-rated, you can choose to pay 6-monthly.

We'll send you returns for the following periods:

  • 1 April to 30 September - return and payment due 20 October
  • 1 October to 31 March - return and payment due 20 April.

If your AIL payment adds up to $500 during the year, you must:

  • send a completed return and a payment by the 20th of the month after approved issuer levy reaches $500
  • pay monthly for the rest of that year
  • request monthly forms.

If you did not choose to file 6-monthly when you registered for AIL levy call us on 0800 377 774

Last updated: 21 Jul 2026
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