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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 different types of tax to the government”

This section explains when you need to pay different types of tax to the government. Here’s what you need to know:

You must pay tax to the government if you:

  • Take tax out of someone’s pay
  • Receive a payment or provide a benefit that needs tax
  • Make a contribution to a retirement scheme
  • Buy residential land

The dates you need to pay by depend on how often you’re paying:

  • For periods shorter than a month, pay within 5 days
  • For monthly payments, pay by the 20th of the next month
  • For yearly payments, pay by 31 May
  • For the last quarter of FBT in a tax year, pay by 31 May
  • For some companies paying FBT yearly, pay by the terminal tax date

If you’re paying PAYE and ESCT twice a month, the first payment is due by the 15th, and the second by the end of the month. But if it’s December, you have until 15 January to pay.

If you employ people who work across borders, you might be able to pay once a year by 31 May, but you need to ask the government first.

The government can give you more time to pay NRWT if needed.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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

Topics:
Money and consumer rights > Taxes
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Part R General 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. Despite subsections (2)(a) and (b) and (3)(a) and (b), and on application by an employer, the Commissioner may, in special circumstances, agree with the employer that the payment of amounts of tax for PAYE income payments made to a class of cross-border employees for a tax year is due by 31 May after the end of the tax year.

                                4. Repealed

                                5. Repealed

                                6. 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(4B) heading: inserted, on , by section 100(1) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
                                • Section RA 15(4B): inserted, on , by section 100(1) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 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 cross-border employees: inserted, on , by section 100(2) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 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 PAYE income payment: inserted, on , by section 100(2) of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).
                                • 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).