References

Eight numbered references for /wayfinder/refs/compliance-calendar. This is the recurring statutory backbone a NZ small business runs into. The whole point of the entry is that a flat list of these isn't much use until you know which are yours — so every date carries the condition that tells you whether, and when, it applies. All dates primary-source verified on 25 July 2026 against IRD, the Companies Office and the Companies Act 1993. Re-verify on any due-date change. Dates assume a 31 March balance date (the standard); a different balance date shifts the tax dates. If any due date falls on a weekend or public holiday, it moves to the next working day.

1. GST return and payment. Due the 28th of the month after the taxable period ends. Two exceptions: the period ending 30 November is due 15 January; the period ending 31 March is due 7 May. Applies if: you're GST-registered. When it's yours: depends on whether you file monthly, two-monthly or six-monthly, and which period-end you sit on. Confirmed against IRD — ird.govt.nz/gst/filing-and-paying-gst-and-refunds.

2. Provisional tax. Standard option, 31 March balance date: three instalments — 28 August, 15 January, 7 May. Two instalments (not three) if you're registered for six-monthly GST. Applies if: your residual income tax was more than $5,000 last year. When it's yours: the dates move if your balance date isn't 31 March, or if you use AIM or the ratio option. Confirmed against IRD — ird.govt.nz/income-tax/provisional-tax/provisional-tax-options/standard-option.

3. Terminal tax. Due 7 February — or 7 April if you're with a tax agent and hold an extension of time. Applies if: you still have income tax to pay once provisional tax and other credits are counted. Confirmed against IRD — ird.govt.nz (timelines at the end of the tax year).

4. Income tax return (IR3 for individuals, IR4 for companies). Due 7 July if you file it yourself; extended to 31 March the following year if you're with a tax agent (you generally need to be signed up before 31 March to get that year's extension). Applies if: you're not fully covered by an automatic assessment — business income, rental, or other untaxed income. Confirmed against IRD — ird.govt.nz/income-tax/income-tax-for-individuals (individual income tax return – IR3).

5. Payday filing (employment information). Filed within two working days of each payday if you file electronically; within ten working days if you file by paper (paper is available where annual PAYE + ESCT is under $50,000). Applies if: you employ staff. Confirmed against IRD — ird.govt.nz/employing-staff/payday-filing.

6. PAYE payment. If your gross annual PAYE + ESCT is under $500,000, pay monthly by the 20th of the following month. At or above $500,000, pay twice-monthly — deductions for the 1st–15th are due the 20th of the same month; the 16th–month-end are due the 5th of the following month. Applies if: you employ staff. Confirmed against IRD — ird.govt.nz/employing-staff/payday-filing/paying-deductions-to-inland-revenue.

7. Fringe benefit tax (FBT). Quarterly returns and payments due 20 July, 20 October, 20 January and 31 May. Some close companies can elect to file income-year or annual returns instead. Applies if: you provide fringe benefits — most commonly a work vehicle available for private use. If you provide none, this date isn't yours at all. Confirmed against IRD — ird.govt.nz/employing-staff/deductions-from-other-payments/fringe-benefit-tax (IR409 guide).

8. Annual return (Companies Office). Due every year in the filing month the Registrar allocated at registration (usually your incorporation anniversary), not a fixed national date — Companies Act 1993 s214. The Companies Office reminds the company, its directors and authorised contacts at the start of the filing month; you have until month-end. Applies if: you're a registered company. Confirmed against the Companies Office (companies-register.companiesoffice.govt.nz) and legislation.govt.nz (Companies Act 1993 s214).

This backbone is deliberately framed by applicability, not laid out as a flat table — that framing is what keeps it a wayfinder reference (find your dates) rather than the generic key-dates dump the entry argues against. It also stops short of the fully bespoke layer: a lease, a licence renewal, a supplier notice window or a peak-season lead-in has no universal date to list here — those only exist once shaped to your actual business.