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Nga kōwhiringa tāke takitaro Provisional tax options

Home
Home
  • Income tax
    • Provisional tax
      • Paying tax in your first year in business
      • Provisional tax options
        • Standard option
        • Estimation option
        • Accounting income method (AIM)
        • Ratio option
      • Paying your provisional tax
      • Interest on provisional tax

Income tax Dates

  • MAR 28
    AIM instalments are due if you file GST monthly and have a March balance date.
  • MAR 31
    Final date for ratio option provisional tax applications.
  • APR 7
    End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
  • All Income tax dates

There are 4 options available for working out your provisional tax.


Pages in this section
  • Standard option The standard option is useful if your income is steady or increases over the next year.
  • Estimation option The estimation option is useful if you know your income will decrease over the next year.
  • Accounting income method (AIM) When you use the accounting income method (AIM) you only pay provisional tax when your business earns a profit.
  • Ratio option The ratio option is useful if you're GST registered, file monthly or 2-monthly returns, and your income tends to vary.

Topics

  • Record keeping
  • Debt and insolvency

Situations

  • I am starting a new business
  • I'm struggling to file and pay my tax

Roles

  • Companies
  • Self-employed

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