Income Tax – What you need to know
If a due date falls on a weekend or public holiday, the date moves to the next working day.
The number of times you need to pay provisional tax each year depends on the option you use to calculate your provisional tax, and how many times you pay GST (if registered).
If you have a 31 March balance date (ie your tax year ends on 31 March) and you use the standard or estimation options to calculate your provisional tax payments, your provisional tax due dates are:
First Instalment of Provisional Tax
First Instalment (GST registered, six monthly)
Second Instalment of Provisional Tax
Second Instalment (GST registered, six monthly)
Third Instalment of Provisional Tax
Terminal Tax Due (if any)
If you have a 31 March balance date and you use the ratio option to calculate your provisional tax payments, these are due on: