Provisional tax instalments, student loan interim payments, GST and employers' returns and payments due
15 January

Read on to see what payments and returns are due on this date.

Provisional tax instalments

The second instalment of your provisional tax is due on 15 January if you:

• have a March balance date, and
• use the standard or estimation option to calculate your provisional tax payments.

If you use the ratio option to calculate your provisional tax payments and you have a March balance date, your fourth provisional instalment is due on 15 January.

Find out more about calculating your provisional tax

Student loan interim payments

Student loan interim payments are due. The interim payments you make will be offset against your repayment

GST

Your GST return and payment are due for the taxable period ending 30 November.

Employers

If your gross annual PAYE (including ESCT) is $500,000 or more, your:

• Employer deductions (EDF/IR345) form and payment for the period 16 to 31 December, and
• Employer monthly schedule (EMS/IR348) for the period ending 31 December

are due on 15 January.