Key Dates

Keep an eye on these key dates so you are not late in filing or paying tax or levies

JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC

JANUARY

DATE	CATEGORY		DESCRIPTION
7 January	Annual Returns		Due date for annual returns for taxpayers (without a tax agent) that have a September balance date Income tax return Imputation return Dividend withholding payment return Branch equivalent tax account return Policyholder credit account return Company dividend statement Student loan form SL9
15 January	PAYE		Employer monthly schedule (IR 348) due for large employers Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 16 December to 31 December
15 January	Provisional Tax and Student Loan Interim payment		1st Instalment (September balance date) 2nd Instalment (May balance date) 3rd Instalment (January balance date) Last day for filing provisional tax estimate for those with a January balance date
15 January	Terminal Tax		For taxpayers (without a tax agent) with a February balance date For taxpayers (with a tax agent) with a December balance date
15 January	Terminal Student Loan Repayment		For those (with no tax agent) with a February balance date For those (with a tax agent) with a December balance date
15 January	Qualifying Company Election Tax		IR 4P return and payment due for companies (with no tax agent) with a February balance date IR 4P return and payment due for companies (with a tax agent) with a December Balance date
15 January	FBT		FBT return (IR421) and payment due for employers (with a tax agent) with a December balance date (if payable on income year basis) FBT return (IR421) and payment due for employers (without a tax agent) with a February balance date (if payable on income year basis)
15 January	GST		Return and payment are due for the period ended 30 November
20 January	PAYE		Employer monthly schedule (IR 348) due for small employers Employer deductions (IR 345) or (IR 346) form and payment due for small employers for the period 1 December to 31 December Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 January to 15 January
20 January	RWT		RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during December
20 January	N-RWT / Approved Issuer Levy		Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy
20 January	FBT		FBT return (IR420) and payment due for employers for the quarter ending 31 December (if completed on a quarterly basis)
20 January	Gaming Machine Duty		Return (IR680) and payment due for the month ended 31 December
20 January	Foreign Dividend Withholding Payment		IR4F return and payment due for foreign dividends received in the quarter ending 31 December
28 January	GST		Return and payment due for the period ended 31 December
28 January	Provisional Tax - Ratio Option		1st Instalment (October balance date)

FEBRUARY

DATE	CATEGORY		DESCRIPTION
5 February	PAYE		Employer monthly schedule (IR 348) due for large employers Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 16 January to 31 January
7 February	Provisional Tax and Student Loan Interim payment		2nd Instalment (June balance date) 3rd Instalment (February balance date) Last day for filing provisional tax estimate for those with a February balance date
7 February	Terminal Tax		For taxpayers (without a tax agent) with balance dates between 1 March and 30 September For taxpayers (with a tax agent) with a January balance date
7 February	Terminal Student Loan Repayment		For those (with a tax agent) with balance date between 1 March and 30 September For those (with a tax agent) with a January balance date
7 February	Qualifying Company Tax Election		IR 4P return and payment due for companies (with no tax agent) with balance dates between 1 March and 30 September IR 4P return and payment due for companies (with a tax agent) with a January balance date
7 February	FBT		FBT return (IR421) and payment due for employers (without a tax agent) with balance dates between 1 March & 30 September (if payable on income year basis) FBT return (IR421) and payment due for employers (with a tax agent) with a January balance date (if payable on income year basis)
20 February	PAYE		Employer monthly schedule (IR 348) due for small employers Employer deductions (IR 345) or (IR 346) form and payment due for small employers for the period 1 January to 31 January Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 February to 15 February
20 February	RWT		RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during January
20 February	N-RWT / Approved Issuer Levy		Payment and Return due for either preceding months' Non Resident Witholding Tax or Approved Issuer Levy
20 February	Gaming Machine Duty		Return (IR680) and payment due for month ended 31 January
28 February	GST		Return and payment due for the period ended 31 January
28 February	Provisional Tax - Ratio Option		1st Instalment (November balance date)

MARCH

DATE	CATEGORY		DESCRIPTION
5 March	PAYE		Employer monthly schedule (IR 348) due for large employers Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 16 February to 28 February
7 March	Provisional Tax and Student Loan Interim payment		2nd Instalment (July balance date) 3rd Instalment (March balance date) Last day for filing provisional tax estimate for those with a March balance date
7 March	Terminal Tax		For taxpayers (with a tax agent) with a February balance date
7 March	Terminal Student Loan Repayment		For those (with a tax agent) with a February balance date
7 March	Qualifying Company Tax Election		IR 4P return and payment due for companies (with a tax agent) with a February balance date
7 March	FBT		FBT return (IR421) and payment due for employers (with a tax agent) with a February balance date (if payable on income year basis)
20 March	PAYE		Employer monthly schedule (IR 348) due for small employers Employer deductions (IR 345) or (IR 346) form and payment due for small employers for the period 1 February to 28 February Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 March to 15 March
20 March	RWT		RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during February
20 March	N-RWT / Approved Issuer Levy		Payment and Return due for either preceding months' Non Resident Withholding Tax or Approved Issuer levy
20 March	Gaming Machine Duty		Return (IR680) and payment due for the month ended 28 February
28 March	GST		Return and payment are due for the period ended 28 February
28 March	Provisional Tax - Ratio Option		1st Instalment (December balance date) 2nd Instalment (October balance date)
28 March	Provisional Tax - Standard or Estimation Option and or 1 or 2 monthly GST filing & Student Loan Interim Payments		1st Instalment (October balance date)
31 March	Student Loans		2nd repayment Instalment due for borrowers who are overseas Interest on Student Loans is compounded and added to borrower's loan Last day for Student Loan borrowers who have been living overseas to apply for Student Loan Amnesty for late payment penalties
31 March	Imputation Year		Final day of imputation year. 10% penalty incurred on debit balance in imputation account and dividend withholding payment account after this date Final day for refund of excess RWT deductions
31 March	Tax Returns		Final day to file tax returns for taxpayers with a tax agent

APRIL

DATE	CATEGORY		DESCRIPTION
5 April	PAYE		Employer monthly schedule (IR 348) due for large employers Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 16 March to 31 March
7 April	Provisional Tax and Student Loan Interim payment		2nd Instalment (August balance date) 3rd Instalment (April balance date) Last day for filing provisional tax estimate for those with an April balance date
7 April	Terminal Tax		For taxpayers (with a tax agent) with balance dates between 1 March and 30 September
7 April	Terminal Student Loan Repayment		For those (with a tax agent) with balance dates between 1 March and 30 September
7 April	Qualifying Company Tax Election		IR 4P return and payment due for companies (with a tax agent) with balance dates between 1 March and 30 September
7 April	FBT		FBT return (IR421) and payment due for employers (with a tax agent) with balance dates between 1 March & 30 September (if payable on income year basis)
20 April	PAYE		Employer monthly schedule (IR 348) due for small employers Employer deductions (IR 345) or (IR 346) form and payment due for small employers for the period 1 March to 31 March Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 April to 15 April
20 April	RWT		RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during March RWT Return and payment due for interest payments made from 1 October to 31 March where the deductions do not exceed $500 per month
20 April	Approved Issuer Levy		Return and payment due for approved issuer levy made in period between 1 October and 31 March where estimations of the deductions of the levy will not exceed $500 per month
20 April	N-RWT / Approved Issuer Levy		Payment and Return due for either preceding months' Non Resident Withholding Tax or Approved Issuer Levy
20 April	Gaming Machine Duty		Return (IR680) and payment due for the month ended 31 March
20 April	Foreign Dividend Witholding Payment		IR4F return and payment due for foreign dividends received in the quarter ending 31 March

MAY

DATE	CATEGORY		DESCRIPTION
5 May	PAYE		Employer monthly schedule (IR 348) due for large employers Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 16 April to 30 April
7 May	Provisional Tax and Student Loan Interim Payment		2nd Instalment (September balance date) 3rd Instalment (May balance date) Last day for filing provisional tax estimate for those with a May balance date
7 May	GST		Return and payment due for period ended 31 March
7 May	Provisional Tax- Ratio Option		1st Instalment (January balance date) 2nd Instalment (November balance date)
7 May	Provisional Tax - Standard or Estimation Option and or 1 or 2 monthly GST filing & Student Loan Interim Payments		1st Instalment (November balance date)
20 May	PAYE		Employer monthly schedule (IR 348) due for small employers Employer deductions (IR 345) or (IR 346) form and payment due for small employers for the period 1 April to 30 April Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 May to 15 May
20 May	RWT		RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during April
20 May	N-RWT / Approved Issuer Levy		Payment and Return due for either preceding months' Non Resident Witholding Tax or Approved Issuer Levy
20 May	Gaming Machine Duty		Return (IR680) and payment due for the month ended 30 April
28 May	GST		Return and payment due for the period ended 30 April
28 May	Provisional Tax - Ratio Option		1st Instalment (February balance date) 2nd Instalment (December balance date) 3rd Instalment (October balance date)
28 May	Provisional Tax - Standard or Estimation Option and or 1 or 2 monthly GST filing & Student Loan Interim Payments		1st Instalment (December balance date)
28 May	Provisional Tax - Six monthly GST filing		1st Instalment (October balance date)
31 May	RWT		Annual reconciliation statements (IR15S, interest and IR17S or 17SA) due for the year ended 31 March
31 May	FBT		FBT return (IR420) and payment due for employers for the quarter ending 31 March (if completed on a quarterly basis) FBT return (IR422) and payment due for employers for the year ended 31 March (If completed on an annual basis). Employers who provide no fringe benefits are to file an annual Nil return (IR419), unless the CIR has waived this requirement

JUNE

DATE	CATEGORY		DESCRIPTION
5 June	PAYE		Employer monthly schedule (IR 348) due for large employers Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 16 May to 31 May
7 June	Provisional Tax and Student Loan Interim Payment		3rd Instalment (June balance date) Last day for filing provisional tax estimate for those with a June balance date.
20 June	PAYE		Employer monthly schedule (IR 348) due for small employers Employer deductions (IR 345) or (IR 346) form and payment due for small employers for the period 1 May to 31 May Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 June to 15 June
20 June	RWT		RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during May
20 June	N-RWT / Approved Issuer Levy		Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy
20 June	Gaming Machine Duty		Return (IR680) and payment due for the month ended 31 May
20 June	Dividend Withholding payment		Where a dividend witholding payment account company has a debit balance at 31 March, a further dividend witholding payment and dividend payment penalty is now due and payable
20 June	Imputation penalty tax		Where an imputation credit account company has a debit balance at 31 March, further income tax and imputation penalty is now due and payable
28 June	GST		Return and payment due for the period ended 31 May
28 June	Provisional Tax - Ratio Option		1st Instalment (March balance date) 2nd Instalament (January balance date) 3rd Instalment (November balance date)
28 June	Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments		1st Instalment (January balance date)
28 June	Provisional Tax - Six monthly GST filing		1st Instalment (November balance date)
30 June	FBT		Last date for employers to elect to pay FBT annually

JULY

DATE	CATEGORY		DESCRIPTION
5 July	PAYE		Employer monthly schedule (IR 348) due for large employers Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 16 June to 30 June
7 July	Provisional Tax and Student Loan Interim Payment		3rd Instalment (July balance date) Last day for filing provisional tax estimate for those with a July balance date
7 July	Income Tax Returns		Tax returns for the year ended 31 March are to be filed by taxpayers (without a tax agent) with balance dates between 1 October and 31 March: Individuals (IR3) Companies & Unit Trusts (IR4) Estates or Trusts (IR6) Partnerships (IR7) Clubs & Societies (IR9) Superannuation Funds (IR44)
7 July	Annual Returns		Last day for taxpayers (without a tax agent) with balance dates 1 October and 31 March to also file: Imputation return Dividend witholding payment return Branch equivalent tax account return Policyholder credit account return Company dividend statement Student loan form SL9
20 July	PAYE		Employer monthly schedule (IR 348) due for small employers Employer deductions (IR 345) or (IR 346) form and payment due for small employers for the period 1 June to 30 June Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 July to 15 July
20 July	RWT		RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during June
20 July	N-RWT / Approved Issuer Levy		Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy
20 July	FBT		FBT return (IR420) and payment due for employers for the quarter ending 30 June (if completed on a quarterly basis)
20 July	Gaming Machine Duty		Return (IR680) and payment due for the month ended 30 June
20 July	Foreign Dividend Withholding Payment		IR4F return and payment due for foreign dividends received in the quarter ending 30 June
28 July	GST		Return and payment due for the period ended 30 June
28 July	Provisional Tax - Ratio Option		1st Instament (April balance date) 2nd Instalment (February balance date) 3rd Instalment (December balance date) 4th Instalment (October balance date)
28 July	Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments		1st Instalment (February balance date) 2nd Instalment (October balance date)
28 July	Provisional Tax - Six monthly GST filing		1st Instalment (December balance date)

AUGUST

DATE	CATEGORY		DESCRIPTION
5 August	PAYE		Employer monthly schedule (IR 348) due for large employers Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 16 July to 31 July
7 August	Provisional Tax and Student Loan Interim Payment		3rd Instalment (August balance date) Last day for filing provisional tax estimate for those with an August balance date
7 August	Annual Returns		Due date for annual returns for taxpayers (without a tax agent) that have an April balance date Income tax return Imputation return Dividend withholding payment return Branch equivalent tax account return Policyholder credit account return Company dividend statement Student loan form SL9
20 August	PAYE		Employer monthly schedule (IR 348) due for small employers Employer deductions (IR 345) or (IR 346) form and payment due for small employers for the period 1 July to 31 July Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 August to 15 August
20 August	RWT		RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during July
20 August	N-RWT / Approved Issuer Levy		Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy
20 August	Gaming Machine Duty		Return (IR680) and payment due for the month ended 31 July
28 August	GST		Return and payment due for period ended 31 July
28 August	Provisional Tax - Ratio Option		1st Instalment (May balance date) 2nd Instalment (March balance date) 3rd Instalment (January balance date) 4th Instalment (November balance date)
28 August	Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments		1st Instalment (March balance date) 2nd Instalment (November balance date)
28 August	Provisional Tax - Six monthly GST filing		1st Instalment (January balance date)

SEPTEMBER

DATE	CATEGORY		DESCRIPTION
5 September	PAYE		Employer monthly schedule (IR 348) due for large employers Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 16 August to 31 August
7 September	Provisional tax and Student Loan Interim payment		3rd Instalment (September balance date) Last day for filing provisional tax estimate for those with a September balance date
7 September	Terminal Tax		For taxpayers (without a tax agent) with an October balance date
7 September	Terminal Student Loan Repayment		For those (without a tax agent) with an October balance date
7 September	Qualifying Company Tax Election		IR4P return and payment due for companies (without a tax agent) with an October balance date
7 September	Annual Returns		Due date for annual returns for taxpayers (without a tax agent) that have a May balance date Income tax return Imputation return Dividend withholding payment return Branch equivalent tax account return Policyholder credit account return Company dividend statement Student loan form SL9
7 September	FBT		FBT return (IR421) and payment due for employers (without a tax agent) with an October balance date (if payable on income year basis)
20 September	PAYE		Employer monthly schedule (IR 348) due for small employers Employer deductions (IR 345) or (IR 346) form and payment due for small employers for the period 1 August to 31 August Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 September to 15 September
20 September	RWT		RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during August
20 September	N-RWT / Approved Issuer Levy		Payment and Return due for either preceding months' Non Resident Witholding Tax or Approved Issuer Levy
20 September	Gaming Machine Duty		Return (IR680) and payment due for month ended 31 August
28 September	GST		Return and payment due for period ended 31 August
28 September	Provisional Tax - Ratio Option		1st Instalment (June balance date) 2nd Instalment (April balance date) 3rd Instalment (February balance date) 4th Instalment (December balance date) 5th Instalment (October balance date)
28 September	Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments		1st Instalment (April balance date) 2nd Instalment (December balance date)
28 September	Provisional Tax - Six monthly GST filing		1st Instalment (February balance date)
30 September	Student Loan		1st repayment Instalment due for borrowers who are overseas

OCTOBER

DATE	CATEGORY		DESCRIPTION
5 October	PAYE		Employer monthly schedule (IR 348) due for large employers Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 16 September to 30 September
7 October	Terminal Tax		For taxpayers (without a tax agent) with a November balance date
7 October	Terminal Student Loan Repayment		For those (without a tax agent) with a November balance date
7 October	Qualifying Company Tax Election		IR 4P return and payment due for companies (without a tax agent) with a November balance date
7 October	Annual Returns		Due date for annual returns for taxpayers (without a tax agent) that have a June balance date
7 October	FBT		FBT return (IR421) and payment due for employers (without a tax agent) with a November balance date (if payable on income year basis)
20 October	PAYE		Employer monthly schedule (IR 348) due for small employers Employer deductions (IR 345) or (IR 346) form and payment due for small employers for the period 1 September to 30 September Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 October to 15 October
20 October	RWT		RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during September RWT Return and payment due for interest payments made between 1 April and 30 September where deductions do not exceed $500 per month
20 October	Approved Issuer Levy		Return and payment due for Approved Issuer Levy made in period between 1 April to 30 September where estimations of the deductions of the levy will not exceed $500
20 October	N-RWT / Approved Issuer Levy		Payment and Return due for either preceding month's Non-Resident Withholding Tax or Approved Issuer Levy
20 October	FBT		FBT return (IR420) and payment due for employers for the quarter ending 30 September (if completed on a quarterly basis)
20 October	Gaming Machine Duty		Return (IR680) and payment due for month ended 30 September
28 October	Foreign Dividend Witholding Payment		IR4F return and payment due for foreign dividends received in the quarter ending 30 September
28 October	GST		Return and payment are due for the period ended 30 September
28 October	Provisional Tax - Ratio Option		1st Instalment (July balance date) 2nd Instalment (May balance date) 3rd Instalment (March balance date) 4th Instalment (January balance date) 5th Instalment (November balance date)
28 October	Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments		1st Instalment (May balance date) 2nd Instalment (January balance date)
28 October	Provisional Tax - Six monthly GST filing		1st Instalment (March balance date)

NOVEMBER

DATE	CATEGORY		DESCRIPTION
5 November	PAYE		Employer monthly schedule (IR 348) due for large employers Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 16 October to 31 October
7 November	Terminal Tax		For taxpayers (without a tax agent) with December balance date For taxpayers (with tax agent) with October balance date
7 November	Terminal Student Loan Repayment		For those (without a tax agent) with December balance date For those (with tax agent) with October balance date
7 November	Qualifying Company Election Tax		IR 4P return and payment due for companies (with no tax agent) with a December balance date IR 4P return and payment due for companies (with a tax agent) with a October balance date
7 November	Annual Returns		Due date for annual returns for taxpayers (without a tax agent) that have a July balance date
7 November	FBT		FBT return (IR421) and payment due for employers (with a tax agent) with a October balance date (if payable on income year basis) FBT return (IR421) and payment due for employers (without a tax agent) with a December balance date (if payable on income year basis)
20 November	PAYE		Employer monthly schedule (IR 348) due for small employers Employer deductions (IR 345) or (IR 346) form and payment due for small employers for the period 1 October to 31 October Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 November to 15 November
20 November	RWT		RWT Return and payment due for deductions from dividends and deductions of $500 or more from interest paid during October
20 November	N-RWT / Approved Issuer Levy		Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy
20 November	Gaming Machine Duty		Return (IR680) and payment due for the month ended 31 October
28 November	GST		Return and payment due for period ended 31 October
28 November	Provisional Tax Ratio Option		1st Instament (August balance date) 2nd Instalment (June balance date) 3rd Instalment (April balance date) 4th Instalment (February balance date) 5th Instalment (December balance date) 6th Instalment (October balance date)
28 November	Provisional Tax - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments		1st Instalment (June balance date) 2nd Instalment (February balance date) 3rd Instalment (October balance date)
28 November	Provisional Tax - Six monthly GST filing		1st Instalment (April balance date) 2nd Instalment (October balance date) Last day for filing provisional tax estimates for those with an October balance date

DECEMBER

DATE	CATEGORY		DESCRIPTION
5 December	PAYE		Employer monthly schedule (IR 348) due for large employers Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 16 November to 30 November
7 December	Terminal Tax		For taxpayers (without a tax agent) with a January balance date For taxpayers (with a tax agent) with a November balance date
7 December	Terminal Student Loan Repayment		For those (without a tax agent) with a January balance date For those (with tax agent) with a November balance date
7 December	Annual Returns		Due date for annual returns for taxpayers (without a tax agent) that have an August balance date Income tax return Imputation return Dividend withholding payment return Branch equivalent tax account return Policyholder credit account return Company dividend statement Student loan form SL9
7 December	FBT		FBT return (IR421) and payment due for employers (with a tax agent) with a November balance date (if payable on income year basis) FBT return (IR421) and payment due for employers (without a tax agent) with a January balance date (if payable on income year basis)
7 December	Qualifying Company Election tax		IR4P return and payment due for companies (with no tax agent) with a January balance date IR4P return and payment due for companies (with a tax agent) with a November balance date
20 December	PAYE		Employer monthly schedule (IR 348) due for small employers Employer deductions (IR 345) or (IR 346) form and payment due for small employers for the period 1 November to 30 November Employer deductions (IR 345) or (IR 346) form and payment due for large employers for the period 1 December to 15 December
20 December	RWT		RWT Return and Payment due for deductions from dividends and deductions of $500 or more from interest paid during November
20 December	N-RWT / Approved Issuer Levy		Payment and Return due for either preceding months' Non-Resident Withholding Tax or Approved Issuer Levy
20 December	Gaming Machine Duty		Return (IR680) and payment due for the month ended 30 November

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