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