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The last day for payment is on your return or statement. We charge penalties on amounts that are paid late or are overdue.
You can make payments up to and including the due date. You could make regular payments (eg, weekly or monthly) rather than a lump sum right before the due date. Automatic payments are an easy way to do this.
If the due date for a tax payment falls on a weekend or public/statutory holiday, then an electronic payment will be in time when it is credited into an Inland Revenue account on or before the next working day.
If a due date falls on a weekend or a public holiday (including a provincial anniversary day), a payment will be in time if it is received by an Inland Revenue office, at a Westpac branch or an Inland Revenue postal address on the next working day. This treatment only applies to those customers who usually deliver payments to a Westpac branch or Inland Revenue drop box in the province that is celebrating its anniversary day and so are unable to access those sites on that day.
Child support payments are due on the 20th of each month. Your first payment may be on a different date. Payment is due 30 days from the date we send you your first notice of assessment.