Dates to remember !!

28 September

Your GST return and payment are due for the taxable period ending August

30 September

Student loan repayments due for overseas-based borrowers

If you’re based overseas and not taking a repayment holiday you are required to make two repayments each year towards your student loan. These are generally due on 30 September and 31 March. Paying on time means you will avoid late payment interest (formerly late payment penalties).

If you have a different due date for some reason, eg your repayment holiday has ended, we’ve assessed you after the standard due date, these will be shown on your Overseas based obligation notice.

As an overseas-based borrower, your repayment obligation is generally based on your loan balance as at 31 March plus the annual administration fee.

28 October

Provisional tax payments for ratio option customers and GST returns and payments due

The third installment of  provisional tax is due on 28 October  for people who have a March balance date and use the ratio option to calculate their provisional tax payments.

28 November

GST returns and payments due

Your GST return and payment are due for the taxable period ending October.

15 January

Provisional tax installments, student loan interim payments, GST and employers’ returns and payments due

Read on to see what payments and returns are due on this date.

Provisional tax instalments

The second instalment of your provisional tax is due on 15 January if you:

  • have a March balance date, and
  • use the standard or estimation option to calculate your provisional tax payments.

If you use the ratio option to calculate your provisional tax payments and you have a March balance date, your fourth provisional installment is due on 15 January.

Student loan interim payments

Student loan interim payments are due. The interim payments you make will be offset against your repayment

GST

Your GST return and payment are due for the taxable period ending 30 November.

Employers

If your gross annual PAYE (including ESCT) is $500,000 or more, your:

  • Employer deductions (EDF/IR345) form and payment for the period 16 to 31 December, and
  • Employer monthly schedule (EMS/IR348) for the period ending 31 December

are due on 15 January.

28 January

GST returns and payments due

Your GST return and payment are due for the taxable period ending December.