You can file monthly or six-monthly depending on how much approved issuer levy you pay each year.
If you do not file or pay on time we may charge penalties and interest.
Monthly due date
If you pay approved issuer levy of $500 or more each year, or would if it was not zero-rated, you must file and pay monthly.
Your return and payment are due on the 20th of the month after the month the interest was paid.
Six-monthly due dates
If you pay approved issuer levy of less than $500 each year, or would have if it was not zero-rated, you can choose to pay six-monthly.
We'll send you returns for the following periods:
- 1 April to 30 September - return and payment due 20 October
- 1 October to 31 March - return and payment due 20 April.
If your approved issuer levy payment adds up to $500 during the year, you must:
- send a completed return and a payment by the 20th of the month after approved issuer levy reaches $500
- pay monthly for the rest of that year
- request monthly forms.
If you did not choose to file six-monthly when you registered for approved issuer levy contact our non-resident centre.