Planning for upcoming tax deadlines in December 2023 and January 2024

December 19, 2023

We have summarised tax deadlines coming up, to prevent you from missing any deadlines and facing a penalty.

Take a look at your cashflow forecast and tax obligations over December-January, especially if you are impacted by seasonal revenue (such as Christmas revenue as a retailer).

5 December - PAYE - Large employers payments due for deductions made 16 to 30 November. File employment information within two working days after payday.
20 December - PAYE - Payment due for small employers for November. Payment due for large employers for deductions made 1 to 15 December. File employment information within two working days after payday.
20 December - RWT - RWT return and payment due for deductions from dividends and deductions of $500 or more from interest paid during November.
20 December - NRWT / Approved Issuer Levy - Payment and return for November.
15 January - GST - Payment and return for November.
15 January - Provisional Tax - Instalment due.
15 January - PAYE - Large employers payments due for deductions made 16 to 31 December. File employment information within two working days after payday.
22 January - FBT - FBT return and payment due for 31 December 2023 quarter.
22 January - NRWT / Approved Issuer Levy - Payment and return for December.
22 January - RWT - RWT return and payment due for deductions from dividends and deductions of $500 or more from interest paid during December.
22 January - PAYE - Payment due for small employers for December. Payment due for large employers for deductions made 1 to 15 January. File employment information within two working days after payday.
29 January - GST - Payment and return for December.

Note: the provisional tax due dates apply to those clients who have a March balance date. Different dates will apply for those clients who have different balance dates.

Make sure to plan for your tax obligations in your monthly cash flow forecasting.

Both November and December GST are due for payment in January as well as provisional tax. If you are concerned you may not be able to pay the tax due, please let us know and let’s look at your options.