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The first instalment of provisional tax is due on 28 June for people who have a March balance date and use the ratio option to calculate their provisional tax payments.
Your payment is also due on 28 June if you're a two-monthly or six-monthly GST filer using the accounting income method (AIM).
If you use the standard or estimation option to calculate your provisional tax payments and you have a March balance date, your first provisional tax instalment is due on 28 August.
If you think you have something to pay but aren't sure, call us on 0800 377 774 (or 0800 443 773 for significant enterprises).
Your GST return and payment are due for the taxable period ending May.