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Changes to Provisional Tax (Non-Standard Balance Dates)

On 1 September 2016 we made some changes to how non-standard balance date taxpayers pay provisional tax. Previously, your provisional tax assessment was paid over four quarters within a calendar year. For example for a March balance date – first instalment due 20 March, second instalment due 20 June, third instalment due 20 September and fourth instalment due 20 December.

This has now changed. Your provisional tax instalments line up with your income tax year. The standard quarterly due dates remain the same (e.g. 20 March, 20 June, 20 September and 20 December) but their order has changed. If your balance date is March for example, instead of your first instalment being due 20 March, it will be due on the first quarterly instalment due date after your income year starts (in this case, 20 June).

Here is a presentation that summarises the changes we have made:

Below are some fact sheets for each non-standard balance date month. Click on your balance date month to see specific information for your situation.