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You are here: Home > Client Tools > Key Dates

Key Dates - March 2023

Date Category Description
6 March
(as 5th falls on a weekend)
PAYE
  • Payment due for large employers for the period 16 February to 28 February
  • File employment information within 2 working days after payday
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
  • IR4P 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
  • Payment due for small employers for the period 1 February to 28 February
  • Payment due for large employers for the period 1 March to 15 March
  • File employment information within 2 working days after payday
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 - Standard or Estimation Option and/or 1 or 2 monthly GST filing & Student Loan Interim Payments
  • 1st instalment (October balance date)
  • 2nd instalment (June balance date)
  • 3rd instalment ( February balance date)
28 March Provisional Tax - Ratio Option
  • 1st instalment (December balance date)
  • 2nd instalment (October balance date)
  • 3rd instalment (August balance date)
  • 4th instalment (June balance date)
  • 5th instalment (April balance date)
  • 6th instalment (February balance date)
28 March Provisional Tax - Six Monthly GST Filing
  • 1st instalment (August balance date)
  • 2nd instalment (February balance date)
31 March Student Loan
  • 2nd repayment instalment due for borrowers who are overseas
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

Supplied by Business Fitness NZ Ltd

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