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The requirements for tax pooling intermediaries are detailed in sections 15Q and 15S of the Tax Administration Act 1994 (TAA).

Applications to become a tax pooling intermediary are approved by the Commissioner. The Commissioner needs to be satisfied that the applicant meets the legislative criteria.

Applications need to be sent to:

Hilary Wylde, Group Lead
Significant Enterprises
Inland Revenue
PO Box 76 198
Manukau City
Auckland 2241