Skip to main content

Delays to response times: It is taking longer than usual to answer calls and myIR messages, and to process some COVID-19 Support Payment applications. This is because of the impact of COVID-19. If possible, please contact us through your myIR account. Log in to myIR

Budget 2022: The Government has announced Budget 2022, which includes changes to child support payments. Find out more on our Tax Policy website

Budget 2022: The Government has announced a Cost of Living Payment, which will be paid from 1 August 2022. You do not need to apply for this payment. If you are eligible, we’ll pay it into your bank account. Find out more

Ratio option

If you use the ratio option, you’ll pay your provisional tax in 6 instalments.

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

Non-standard balance dates

If you do not have a standard balance date of 31 March, and you use the ratio option or standard/estimation option, the due dates for your instalments will be different to the ones shown in the tables above. To find the due dates that apply to you, follow these steps:

  1. Log into myIR.
  2. Open the income tax tile.
  3. Select 'View' provisional tax to see your due dates.

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 January
10 28 February
11 28 March
12 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 June
2 28 August
3 28 October
4 15 January
5 28 February
6 7 May

 

Making payments

Last updated: 17 Jun 2021
Jump back to the top of the page