| Taxpayer | Season typically opens | Deadline |
|---|---|---|
| Auto assessed individuals | Early July | Accept or edit within the stated window |
| Individuals, not provisional | Mid July | Late October |
| Provisional taxpayers | Mid July | Late January the following year |
| Trusts | September | Late January the following year |
| Item | Date |
|---|---|
| Tax year starts | 1 March |
| Tax year ends | 28 or 29 February |
| First provisional payment | 31 August |
| Second provisional payment | Last business day of February |
| Month | What happens |
|---|---|
| March | New tax year begins |
| August | First provisional payment due |
| February | Tax year ends; second provisional payment due |
| July | Filing season opens, auto assessments issued |
| October | Deadline for non-provisional individuals |
| January | Deadline for provisional taxpayers and trusts |
Data maintained by TradeAnswers · updated as the figures change