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Income Tax Act 2007

General collection rules - General withholding and payment obligations

RA 15: Payment dates for interim and other tax payments

You could also call this:

"When you need to pay your taxes by"

Illustration for Income Tax Act 2007

You must pay tax to the Commissioner by certain dates. You pay tax when you earn money or get benefits. The Commissioner is the person who collects tax. You pay tax by the 5th day after the end of a short period. A short period is less than a month. You pay tax by the 20th day of the next month for a longer period. A longer period is a month or more. There are different rules for different types of tax. You pay tax by 31 May for a tax year. A tax year is 12 months from 1 April to 31 March. The Commissioner can extend the time for paying some taxes. If the last month of the year is December, you pay tax by 15 January. This is a special rule for December. The Commissioner can also extend the time for paying tax in some cases.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519761.

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Part RGeneral collection rules
General withholding and payment obligations

RA 15Payment dates for interim and other tax payments

  1. This section applies when a person is required—

  2. to withhold under section RA 5 an amount of tax for a payment and pay it to the Commissioner; or
    1. to withhold and pay, or pay, under section RA 6 an amount to the Commissioner for a payment received or benefit provided by them; or
      1. to withhold and pay under section RA 6B an amount of tax to the Commissioner for a retirement scheme contribution; or
        1. to pay under section RA 6C(1) or to withhold and pay under section RA 6C(2), an amount to the Commissioner for a residential land purchase amount.

          1. The person must pay the amount to the Commissioner by the following dates:

          2. when the period for which the payment is made is shorter than a month, by the 5th day after the relevant end date:
            1. when the period for which the payment is made is a month or a period that is longer than a month but not a period referred to in paragraph (c) or (d), by the 20th day of the month after the relevant end date:
              1. when the period for which the payment is made is a tax year or income year or both, by 31 May:
                1. despite subsection (3)(c), for FBT payable for the last quarter of a tax year, by 31 May:
                  1. for a close company that pays FBT on an income year basis, by terminal tax date.

                    1. In this section, an end date means 1 of the following, as applicable:

                    2. for PAYE and ESCT payable for 2 payment periods in a month under section RD 4(1)(b) or RD 65(3) (which set out the basis for payment of PAYE and ESCT),—
                      1. for the first payment period, the 15th day of the month; and
                        1. for the second payment period, the last day of the month:
                        2. for PAYE, RWT, NRWT, RSCT, and RLWT payable monthly under section RD 4(1)(a), RE 21(2) and (7), RF 3, RF 13(3), RH 2(2), or RL 5 (which set out the basis for payment of PAYE, RWT, NRWT, RSCT, and RLWT), as applicable, the last day of a month:
                          1. for FBT payable quarterly under sections RD 58, RD 59, and RD 62 (which set out the basis for payment of FBT), the last day of a quarter:
                            1. for RWT and NRWT payable by instalment under section RE 21(3) or RF 13(2) (which set out the basis for payment of RWT and NRWT)—
                              1. for the first instalment, the last day of September; and
                                1. for the second instalment, the last day of March.

                                2. Despite subsection (2), for the purposes of this section and the payment of PAYE and ESCT to the Commissioner, if the month referred to in subsection (3)(a)(ii) is December, the payment is due by 15 January.

                                3. Repealed

                                4. Repealed

                                5. The Commissioner may extend the time for payment of NRWT.

                                Compare
                                Notes
                                • Section RA 15(1)(b): amended, on , by section 524(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
                                • Section RA 15(1)(c): added, on , by section 524(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
                                • Section RA 15(1)(c): amended, on , by section 48(1) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
                                • Section RA 15(1)(d): inserted, on , by section 48(1) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
                                • Section RA 15(2)(b): substituted (with effect on 1 April 2008), on , by section 492(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
                                • Section RA 15(2)(c): substituted (with effect on 1 April 2009), on , by section 492(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
                                • Section RA 15(2)(cb): inserted (with effect on 1 April 2009), on , by section 492(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
                                • Section RA 15(2)(d): substituted (with effect on 1 April 2008), on , by section 492(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
                                • Section RA 15(3)(b): substituted, on , by section 524(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
                                • Section RA 15(3)(b): amended (with effect on 1 April 2008 and applying for the 2008–09 and later income years), on , by section 256(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
                                • Section RA 15(3)(b): amended, on , by section 48(2)(a) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
                                • Section RA 15(3)(b): amended, on , by section 48(2)(b) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
                                • Section RA 15(3)(c): substituted (with effect on 30 June 2009), on , by section 492(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
                                • Section RA 15(4): amended, on , by section 180(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
                                • Section RA 15(5) heading: repealed, on , pursuant to section 180(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
                                • Section RA 15(5): repealed, on , by section 180(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
                                • Section RA 15(6) heading: repealed, on , pursuant to section 180(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
                                • Section RA 15(6): repealed, on , by section 180(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
                                • Section RA 15 list of defined terms FDP: repealed (with effect on 30 June 2009), on , by section 492(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
                                • Section RA 15 list of defined terms residential land purchase amount: inserted, on , by section 48(3) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
                                • Section RA 15 list of defined terms retirement scheme contribution: inserted, on , by section 524(3) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
                                • Section RA 15 list of defined terms RLWT: inserted, on , by section 48(3) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).
                                • Section RA 15 list of defined terms RSCT: inserted (with effect on 1 April 2008), on (applying for the 2008–09 and later income years), by section 140(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                                • Section RA 15 compare note: amended, on , by section 524(4) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).