IR9 Payment dates

2021 provisional tax

Generally, a club or society with a 31 March balance date pays provisional tax by the following due dates:

A club or society with a balance date other than 31 March pays provisional tax on the 28th day of the 5th, 9th and 13th months after the balance date. There are two exceptions:

• An instalment due on 28 December will be due on 15 January

• An instalment due on 28 April will be due on 7 May.

These dates will alter if:

• the club or society is registered for GST and the GST is filed six-monthly, or

• provisional tax is paid through the ratio option.

If one of these situations applies to you, please read the guide Provisional tax (IR289).

2020 end-of-year income tax

Clubs or societies with an agent and an extension of time may have until 7 April 2021 to pay their tax. If you think this applies, contact your agent for more information.

Otherwise, a club or society with a balance date between 1 March and 30 September must pay its end-of-year income tax and any interest by 7 February 2021.

A club or society with a balance date between 1 October and 28 February must pay its end-of-year income tax by the seventh day of the month before the following year’s balance date.