We understand many businesses are going through tough times right now. You may be juggling all your commitments and trying to cut corners, just to maintain cash flow. But stay ahead of the game with tax.

Inland Revenue have flagged that they are focusing more on collecting overdue debt, particularly GST and Employer (EMP) overdue debt. If you are under pressure keeping up with everything, call us to work through your options.

Key tax dates for October are:

• 6 October: PAYE – Large employers’ payment is due for the period 16-30 September. File employment information within two working days after payday.
• 20 October:
  • RWT – Return and payment are due for deductions from dividends and deductions of $500 or more from interest paid during September.
  • NRWT / Approved Issuer Levy – Payment and return are due.
  • FBT – Return is due for the July-September quarter.
  • PAYE – Both small and large employers’ payments are due. Large employers' payments are due for deductions made 1st – 15th October. Small employers' payments are due for deductions made in September. File employment information within two working days after payday.
• 28 October: GST – Payment and return for September.

If you pay provisional tax on the standard uplift or estimation basis and have a March balance date, no provisional tax is due during October. Different dates apply if you have a different balance date, or you use the ratio or AIM method. Contact us if you would like to check your provisional tax payment obligations.