We work out your ratio percentage
We divide your residual income tax for the last tax year by your total GST-taxable supplies for the same year.
If last year's figures aren't available, we use the residual income tax and total GST-taxable figures from the previous year.
We'll decide your ratio percentage
We'll let you know what it is before your first provisional tax payment due date.
Work out your provisional tax for the year
Multiply the ratio percentage by your GST-taxable supplies for the previous two months.
File your return and make payment
You can file your return and make payments in myIR.