Income tax Dates
-
FEB 7End-of-year income tax and Working for Families bills are due, unless your tax agent has an extension of time to file your income tax return.
-
FEB 28AIM instalments are due if you have a March balance date.
-
FEB 28Provisional tax payments are due if you have a March balance date and use the ratio option.
If you’re a Māori authority, there are special rules for income tax.
Distributions or payments to your members can be taxable or non-taxable. You should also give statements to your members about distributions.
You pass on credits to your members by attaching them to distributions. It’s important to account for all distributions. The credits will need to be accounted for in a Māori authority credit account (MACA).
You’ll also need to keep accurate tax records for at least 7 years.
You can find out more about the tax rules for Māori authorities in our guide.
Last updated:
14 Jan 2025