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Service update Some of our key services are currently unavailable while we make some improvements to our system. These will be back on 8am, 16 April. Find out more

Service update Some of our key services will be unavailable from 3pm, 9 April until 16 April for a system upgrade. Find out more

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.

Investment income reporting relates to interest, dividends, portfolio investment entity (PIE) income, taxable Māori authority distributions and royalties.

If you receive investment income you may have resident or non-resident withholding tax deducted from it by your payer (bank or fund manager) before it is paid to you.

If your business or organisation is a payer of investment income, you must send us information about who you pay. This helps us make sure people are paying the right amount of tax and receiving the correct entitlements. 

Changes to reporting investment income

In March 2018, legislation was passed that included changes to how and when investment income is reported. Most of the changes come into effect on 1 April 2020, but some already apply.

The changes will affect:

  • payers of investment income including banks, companies, fund managers, PIEs, share registry companies and Māori authorities
  • people who receive investment income.