Christmas cashflow considerations

Date: 13th December 2016

In the race to have everything done before the Christmas closedown, or the Christmas rush, make sure you take some time to look at your cashflow and plan for the new year. January is a month with some key tax dates, with a lot of things falling due on 16 January in particular (see our reminders below).


As well as the usual PAYE return dates, GST returns for both November and December are due in January. And for many, January and February can be big months for provisional tax. Plan ahead to make sure you’re covered.

PAYE and GST due dates

Note: these dates apply to those clients for whom we prepare tax returns. Different dates will apply for those clients for whom we don’t prepare returns. Please ask us if you’d like more information.

Tax Type Who / What When it’s due
PAYE large employers return and payment 5 December AND 20 December
16 January AND 20 January
7 February AND 20 February
small employers return and payment 20 December
20 January
20 February
GST return and payment for the period ended 30 November
… for the period ended 31 December
… for the period ended 31 January
16 January
30 January
28 February
FBT quarterly return and payment (if you pay it quarterly) 20 January

Provisional tax due dates

These dates assume you have a March or a May balance date and that we prepare your tax returns. Please contact us if you have a different balance date and would like more information.

I pay provisional tax… And my balance date is… So my provisional tax is due next…
2 monthly

(6 times a year)

March OR May 16 January AND 28 February
4 monthly

(3 times a year)

March 16 January
May 28 February
6 monthly

(twice a year)

May 16 January

Get in touch

Contact us if you think cashflow will be tight and you’d like to talk through options for how to manage it best.

More about planning your business for the holiday season

How to Mondayise & Tuesdayise public holidays this holiday season

Tips for staffing your business this holiday season

Seasonal scenarios

Posted in: Alexandra, Latest News, Queenstown, Wanaka