AIM, standard or estimation: which provisional tax option fits you?

If you've ever paid provisional tax, you used one of three methods to work out the amount. The catch is that most business owners never actually chose theirs. They were put on the standard method by default when they first crossed into the provisional tax net, and they've stayed there ever since, wh...

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The set-aside system: how to never be short for a tax bill

There is a particular kind of stress that only business owners really know. The tax bill lands, the amount is bigger than you hoped, and the money to pay it is not sitting there. You knew it was coming. You just did not put anything aside for it.

It happens to good operators all the time. Not becau...

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Provisional tax in NZ, made painless: a plain English guide

Provisional tax has a reputation, and not a good one. For a lot of New Zealand business owners it is the tax that arrives bigger than expected, at a time when the cash is not there to meet it. It catches out more owners than any other part of the tax system.

Here is the reassuring part: provisional...

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