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Your provisional tax due dates will depend on:

  • which option you use
  • if you’re GST registered.

When you make a payment, it will be applied to the earliest unpaid provisional tax instalments. The amount of provisional tax includes any late payment penalties charged.

You can use tax pooling to manage your payments and pay less interest if you use the standard, estimation or ratio options.

Tax pooling

Last updated: 28 Apr 2021
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