Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

General collection rules - General withholding and payment obligations

RA 14: Payment dates for provisional tax

You could also call this:

“When and how to pay your provisional tax instalments”

You need to pay your provisional tax for a tax year in instalments. The payment dates for these instalments are set out in schedule 3, part A. This schedule shows different columns from A to F1, which tell you when you need to make your payments. The exact dates you need to pay depend on which column applies to you. You can find more information about how much provisional tax you need to pay in section RC 9.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519759.

Topics:
Money and consumer rights > Taxes
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RA 13: Payment dates for terminal tax, or

“When you need to pay your final tax bill for the year”

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“When you need to pay different types of tax to the government”

Part R General collection rules
General withholding and payment obligations

RA 14Payment dates for provisional tax

  1. A person must pay their provisional tax for a tax year under section RC 9 (Provisional tax payable in instalments) according to the relevant cycle of instalments set out in schedule 3, part A, columns A to F1 (Payment of provisional tax and terminal tax).

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Notes
  • Section RA 14: amended, on , by section 33(1) (and see section 33(2) for application) of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).