January 2023
1 January
3 January
4 January
16 January
- Employer deduction payment due date for employers who deduct $500,000 PAYE and ESCT or more per year. Payment due for deductions made between the 16th and the end of the previous month.
- GST return and payment due
- Provisional tax instalments due for people and organisations who file GST on a monthly or two-monthly basis, or are not registered for GST.
- Provisional tax instalments due for people and organisations who use the ratio method
20 January
- Employer deduction payment due date for employers who deduct less than $500,000 PAYE and ESCT per year.
- Employer deduction payment due date for employers who deduct $500,000 PAYE and ESCT or more per year. Payment due for deductions made between the 1st and 15th of the same month.
- Quarterly FBT return and payment due
30 January
- GST return and payment due