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Provisional tax options

Income tax

Provisional tax

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

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.

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