Topics: GST, FBT, PAYE, Provisional Tax, Terminal Tax
Running a business in New Zealand comes with its fair share of challenges, especially when it comes to keeping up with the country's tax rules. But don't worry, we've got your back! We've put together a handy list of all the important tax dates you need to know for the 2023-2024 fiscal year. Tailored specifically for businesses with a balance date of 31 March, these dates will help you stay on track and make sure you're ticking all the right boxes. And if you need a hand with anything, just give one of our friendly team members a shout – we're here to help!
Key Tax Deadlines for 2023-2024:
20 Feb 2024
Deadline for employer deductions pertaining to January 2024 for businesses with an annual PAYE and ESCT gross income below $500,000.
28 Feb 2024
GST return due for the period ending 31 January 2024.
Provisional tax deadline for businesses utilizing the AIM method and filing GST returns bi-monthly or every six months.
Provisional tax deadline for businesses using the ratio method.
20 Mar 2024
Employer deductions deadline for February 2024 for businesses with an annual PAYE and ESCT gross income below $500,000.
31 Mar 2024
Income tax return due for the period ending 31 March 2023 for entities with an approved extension of time.
08 Apr 2024
Terminal tax deadline for the fiscal year ending 31 March 2023 for entities with an approved extension of time.
Fringe Benefit Tax income year return due for eligible businesses opting for this filing frequency instead of quarterly returns and holding an extension of time.
22 Apr 2024
Deadline for employer deductions related to March 2024 for businesses with an annual PAYE and ESCT gross income below $500,000.
07 May 2024
GST return due for the period ending 31 March 2024.
Provisional tax deadline for all methods (ratio, standard, estimation, or AIM).
20 May 2024
Employer deductions deadline for April 2024 for businesses with an annual PAYE and ESCT gross income below $500,000.
31 May 2024
Fringe Benefit Tax quarterly return due for the period ending 31 March 2024.
Fringe Benefit Tax annual return due for eligible businesses opting for annual filing instead of quarterly.
20 Jun 2024
Deadline for employer deductions pertaining to May 2024 for businesses with an annual PAYE and ESCT gross income below $500,000.
28 Jun 2024
GST return due for the period ending 31 May 2024.
Provisional tax deadline for businesses utilizing the AIM method and filing GST returns bi-monthly or every six months.
Provisional tax deadline for businesses using the ratio method.
07 Jul 2024
Income tax return due for the period ending 31 March 2024 for DIY filers or entities without an extension of time.
20 Jul 2024
Fringe Benefit Tax quarterly return due for the period ending 30 June 2024.
Employer deductions deadline for June 2024 for businesses with an annual PAYE and ESCT gross income below $500,000.
20 Aug 2024
Employer deductions deadline for July 2024 for businesses with a March balance date with an annual PAYE and ESCT gross income below $500,000.
28 Aug 2024
GST return due for the period ending 31 July 2024.
Provisional tax deadline for all methods (ratio, standard, estimation, or AIM).
20 Sept 2024
Employer deductions deadline for August 2024 for businesses with an annual PAYE and ESCT gross income below $500,000.
21 Oct 2024
Fringe Benefit Tax quarterly return due for the period ending 30 September 2024.
This compilation of tax deadlines serves as a valuable resource to assist businesses in New Zealand in meeting their fiscal obligations effectively and efficiently throughout the 2023-2024 tax year.
21 Oct 2024
Employer deductions deadline for September 2024 for businesses with an annual PAYE and ESCT gross income below $500,000.
28 Oct 2024
GST return due for the period ending 30 September 2024. Businesses on a six-monthly GST cycle aligned with the 31 March financial year will adhere to this deadline.
Provisional tax deadline for businesses utilizing the AIM method and filing GST returns bi-monthly or every six months.
Provisional tax deadline for businesses using the ratio method.
20 Nov 2024
Employer deductions deadline for October 2024 for businesses with an annual PAYE and ESCT gross income below $500,000.
20 Dec 2024
Employer deductions deadline for November 2024 for businesses with an annual PAYE and ESCT gross income below $500,000.