The Year That Was … 2013

Another year has flown by at an ever-increasing speed.  I’m not a fan of New Year resolutions (experience has taught me that by mid-January I will have failed in my resolution AGAIN, regardless of the subject), but I do like reflecting on the year that was and remembering the highlights and the lowlights.

The Good

  • True to their world champion status, the All Blacks completed a perfect rugby season.
  • The New Zealand Breakers won the 2012/2013 season to achieve back to back to back championships – in their words: “a three-peat”.
  • On July 22, the world celebrated the arrival of His Royal Highness Prince George Alexander Louis of Cambridge.
  • 17 year-old Auckland school girl Ella Yelich-O’Connor burst onto the New Zealand – and world – music scene under the stage name Lorde.
  • After more than a year, “Marmageddon” finally came to an end in March when Marmite returned to supermarket shelves.
  • The Marriage (Definition of Marriage) Amendment Bill passed its third reading, making New Zealand the 13th country to legalise same-sex marriage.


Taxing Matters: December 2013

Taxing Matters provides a summary of topical tax and business information relating to individuals and business.

IRD Payment Due Dates in December and January   With summer holidays imminent, remember to schedule any payments due to IRD over the Christmas break.

  • PAYE – November PAYE is due 20th December 2013.  December PAYE is due 20th January 2014.
  • GST – November GST is due 15th January 2014.  December GST is due 28th January 2014.
  • Provisional Tax – for all companies with a 31st March balance date, the second instalment of provisional tax for 2014 is due 15th January 2014.  For all companies with December balance dates, provisional tax is due 28th January 2014.