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Announcements Ngā pānuitanga

Publications Ngā putanga

Bills Ngā Pire

Work programme Hōtaka mahi

Consultation Whai Tohutohu

Tax treaties Ngā tiriti taake

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Tax Policy

Announcements Ngā pānuitanga

Publications Ngā putanga

Bills Ngā Pire

Work programme Hōtaka mahi

Consultation Whai Tohutohu

Tax treaties Ngā tiriti taake

Tax Policy

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Taxation Business Tax Exchange of Information and Remedial Matters Bill

Provisional tax: accounting income method

Overview
AIM providers approval and revocation
AIM-capable accounting system
AIM approach eligibility criteria
Determinations
Payment dates
Refunds
Providing data to Inland Revenue – the Statement of Activity
Interest and penalties
Tax pooling
Transfers of overpaid provisional tax

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