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Income tax Dates

  • MAY 7
    Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.
  • JUN 28
    Provisional tax payments are due if you have a March balance date and use the ratio option.
  • JUL 7
    Income tax returns are due if you do not have an extension of time.

Ratio option

If you use the ratio option you’ll pay your provisional tax in 6 instalments. If you do not have a standard balance date of 31 March use our Tax due date calculator to work out your payment dates.

Instalment Due date
1 28 June 
2 28 August
3 28 October
4 15 January
5 28 February
6 7 May

Standard or estimation option

If you use the standard or estimation option, you'll generally pay 3 instalments of provisional tax. If you're registered for GST you'll have other instalment options you can choose.

Instalment Due date
1 28 August
2 15 January
3 7 May

Accounting income method (AIM)

If you use AIM, your due dates for paying and filing your statement of activity will line up with your GST due dates. If you do not have a standard balance date of 31 March then your software will work out your filing and payment dates. If you file monthly GST returns, you'll file a statement of activity every month.

Instalment Due date
1 28 May
2 28 June
3 28 July
4 28 August
5 28 September
6 28 October
7 28 November
8 15 January
9 28 February
10 28 March
11 7 May

If you file 2 or 6-monthly GST returns or you are not registered for GST you'll file a statement of activity every 2 months.

Instalment Due Date
1 28 October
2 7 May

If you have a balance date other than 31 March, use our Tax due date calculator. 

Making payments

Work out tax filing and payment due dates