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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Accounting income method (AIM) for paying provisional tax

As part of legislation enacted on 21 February 2017, the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017, a new method for calculating provisional tax was introduced – the accounting income method (AIM).

Accounting income method (AIM) for paying provisional tax

Determination giving information on the new method for calculating provisional tax, the accounting income method (AIM), introduced Feb 2017.

Determination A1: Classes of taxpayers that must not use AIM

Determination A1 details the classes of taxpayers that must not use the Accounting Income Method (AIM) and applies 2018-19 onwards.

Determination A2: AIM information and form

Determination A2 (10 Oct 2017) relates to the information and form required for the Accounting Income Method for calculating provisional tax.

Determination A3: Tax rates for AIM

2017 determination considers tax rates for the Accounting Income Method (AIM) and applies for the 2018-19 and later income years.

Determination A4: Tax adjustments for private expenditure under AIM

Determination A4 (10 Oct 2017) relates to tax adjustments for private expenditure under the Accounting Income Method for calculating provisional tax.

Determination A5: Tax adjustments for trading stock under AIM

Determination A5 covers tax adjustments for trading stock under the accounting income method - applies for the 2018-19 and later income years.

Determination A6: Tax adjustments for accounts receivable and accounts payable under AIM

Determination A6 (Oct 2017) - Tax adjustments for accounts receivable and accounts payable under the Accounting income method (AIM) for paying provisional tax.

Determination A7: Tax adjustments for losses under AIM

Determination A7 (10 Oct 2017) covers tax adjustments for losses under the Accounting Income Method (AIM).

Determination A8: Tax adjustments for depreciation loss and depreciation recovery income under AIM

Determination A8 covers tax adjustments for depreciation loss and depreciation recovery income under the Accounting Income Method. Applies 2018-19 onwards.

Determination A9: Tax adjustments for provisions under AIM

Determination A9 (10 Oct 2017) relates to tax adjustments for provisions under the Accounting Income Method for calculating provisional tax.

Determination A10: Tax adjustments for livestock under AIM

Determination A10 covers tax adjustments for livestock under the accounting income method - applies for the 2018-19 and later income years.