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Budget 2025 | The Government has introduced changes to Working for Families and KiwiSaver as well as introducing Investment Boost: an immediate tax deduction when acquiring new business assets. Find out more: www.budget.govt.nz

The requirements for tax pooling intermediaries are detailed in sections 124U and 124W 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:

Tax pooling team
[email protected]

Last updated: 14 Aug 2023
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