This depends on what method you use to calculate provisional tax, your balance date, and also whether you are GST registered.
Most people and businesses have a balance date of 31 March. Payments will be due on:
- 28 August
- 15 Jan
- 7 May
If you are on six-monthly GST basis, you will be required to make two payments - 28 October and 7 May.
If you use the Accounting Income Method (AIM), then these payments will be due with each GST return - usually six payments a year.