We’re piloting an extension to tax pooling with tax pooling intermediaries to help customers pay overdue income tax debt. If the pilot is successful, the changes could become a permanent feature of the tax pooling regime.
This new pilot mirrors the temporary extension applied during COVID 19, providing more time for tax pooling funds to be used to cover eligible income tax debt.
Eligibility criteria
Tax debt eligible for the pilot includes:
- 2022–23 income tax
- 2023–24 income tax
This applies regardless of balance date.
To take part, customers must have a contract with a tax pooling intermediary that:
- is entered into on or before 1 October 2026
- settles the outstanding tax by 1 October 2027.
Broadly, customers must not be in any of these situations:
- bankrupt or liquidated
- under insolvency action or have received a demand letter for pre-insolvency action
- subject to legal recovery proceedings for outstanding tax
- behind in filing tax returns
- behind with payments in other tax accounts.*
*Customers under collection action such as a payment arrangement may be accepted for the pilot.
Tax agents and/or their clients will need to contact a tax pooling intermediary to take part in the pilot.