ENTERTAINMENT ACCOUNTING SERVICES LIMITED
COUNTING THE BEATS
TEL + 64 (0) 9 303 0012 FAX + 64 (0) 9 303 0031 EMAIL lynda@entertainmentaccounting.co.nz
KEY DATES
| Type | Description | Due Dates |
| FBT | Fringe benefit tax quarterly return Quarter 1- 1 April to 30 June Quarter 2- 1 July to 30 September Quarter 3- 1 October to 31 December Final quarter- 1 January to 31 March Income Year FBT Return This return covers the accounting year. You should file it by the due date for paying end-of-year income tax Annual FBT Return This return covers the period 1 April to 31 March. You should file it by 31 May | 20-Jul 20-Oct 20-Jan 21-May |
| GST (31 March balance date) (filing and Payment) Provisional Tax (31 March balance date) | 28th of the month or the following business day (the month following your taxable period) | 30 November - your due date remains 15 January 31 March - your due date is 7 May |
| Not GST registered = 3 instalments | 1st instalment (P1) due 28 August 2nd instalment (P2) due 15 January 3rd instalment (P3) due 7 May | |
| GST Six-monthly = 2 instalments | 1st instalment (P1) due 28 October 2nd instalment (P2) due 7 May | |
| GST one or two monthly = 3 instalments | 1st instalment (P1) due 28 August 2nd Instalment (P2) due 15 January 3rd instalment (P3) due 7 May | |
| GST registered and elected to use the ratio option | 1st instalment (P1) due 28 June 2nd instalment (P2) due 28 August 3rd instalment (P3) due 28 October 4th instalment (P4) due 15 January 5th instalment (P5) due 28 February 6th instalment (P6) due 7 May | |
| Provisional Tax (30 June balance date) | Not GST registered = 3 instalments | 1st instalment (P1) due 28 November 2nd instalment (P2) due 28 March 3rd instalment (P3) due 28 July |
| GST one or two monthly = 3 instalments | 1st instalment (P1) due 28 November 2nd Instalment (P2) due 28 March 3rd instalment (P3) due 28 July | |
| GST Six-monthly = 2 instalments | 1st instalment (P1) due 28 January 2nd instalment (P2) due 28 July | |
| GST registered and elected to use the ratio option | 1st instalment (P1) due 28 September 2nd instalment (P2) due 28 November 3rd instalment (P3) due 28 January 4th instalment (P4) due 28 March 5th instalment (P5) due 28 May 6th instalment (P6) due 28 July | |
| Income Tax (31 March balance date) | 31 March 2010 (Due to lodge with IRD by 31 March 2011) 7 April 2011 income tax due for payment for 31 March 2010 | |
| Income Tax Loss of Extension of Time | 31 March 2010 if lost extension of time to lodge tax return 7 July 2010 income tax return due to be lodged with IRD 7 February 2011 income tax due for payment for 31 March 2010 | |
| Income Tax (30 June balance date) | 30 June 2010 (Due to lodge with IRD by 31 March 2011) 7 April 2011 income tax due for payment for 30 June 2010 | |
| PAYE | The schedule and payment are made on the 20th of the month following the deductions | |
