Tax Management NZ

The original and the best

Tax Management NZ is New Zealand's original tax payment intermediary approved by Inland Revenue, allowing taxpayers to manage provisional tax and reduce their exposure to use-of-money interest.

We have been in business since April 2003 when Inland Revenue changed the tax rules to allow tax payment intermediaries to effectively sell overpayments of provisional tax to taxpayers who have underpaid.

Since then we have added millions of dollars of value to New Zealand businesses including many of New Zealand’s top 200 companies (including all of the largest trading banks) and the top four chartered accountancy firms.

Tax Management NZ works hand-in-hand with New Zealand Guardian Trust, Inland Revenue, the New Zealand Institute of Chartered Accountants and leading Chartered Accountants in an ongoing quest to develop fresh tax solutions for you.

For further information from Inland Revenue regarding provisional tax and tax pooling please refer to tax pooling on the Inland Revenue website.

To find out more about Tax Management NZ and Tax Pooling click here.

Our team of tax masters

TMNZ - Ian Kuperus

[Ian Kuperus – Managing Director]

Ian is the Managing Director and majority shareholder of Tax Management NZ. He worked closely with Inland Revenue to develop the legislation allowing pooling of tax payments by an intermediary. Ian has over sixteen years of corporate tax experience, having led the tax teams of Fonterra, the New Zealand Dairy Board and National Bank. He is a member of the International Fiscal Association, the New Zealand Institute of Chartered Accountants (NZICA) and its National Tax Committee.

TMNZ - Chris Cunniffe

[Chris Cunniffe - Chief Executive Officer]

Chris is the Chief Executive Officer for Tax Management NZ.   He has joined the company after 15 years’ experience leading the tax teams at Air New Zealand and Bank of New Zealand.  Prior to his time in corporate tax roles, Chris was a manager in the Corporates Unit at IRD.  During his time with Air NZ and BNZ he was actively involved with the Corporate Taxpayer Group.  Chris is a member of the Tax Advisory Group for the New Zealand Institute of Chartered Accountants, and a member of the International Fiscal Association.

TMNZ - Liz Taylor


[Liz Taylor – Chief Customer Officer]

Liz is the key contact point for taxpayers and accountants looking to manage provisional tax – either by depositing funds in the Tax Management NZ Tax Pool, financing provisional tax or purchasing shortfalls. She joined Tax Management NZ in July 2004 prior to which she worked in administration/marketing for two of the major CA firms.  Liz has a particular involvement with the Tax FINANCE product and fostering its growth and development.

TMNZ - Martin Bing

[Martin Bing – Manager Business Partners]

Martin is responsible for maintaining key business relationships and overseeing the financial aspects of the business. Prior to being with Tax Management NZ, he has had commercial experience with Peace Software as their CFO/Finance Director, and has held senior management positions with Ernst & Young in NZ and Canada. Martin is a member of the New Zealand Institute of Chartered Accountants.

TMNZ - Paul Adolph

[Paul Adolph – Financial Controller]

Paul oversees the operations and finance teams. He is a key contact for accountants, assisting with maintaining and developing our service offering to this sector of the tax community. He is also the key contact for external consultants in maintaining the company’s IT systems.  Paul has recently joined the company following five and a half years as financial controller of The Equitable Group.

TMNZ - Doug Maarschalk

[Doug Maarschalk – Operations Manager]

Doug manages the monthly operational processes at Tax Management NZ, including matching buyers with sellers and requesting transfers from the tax pool to clients’ IRD accounts. He is a key contact for general and technical queries relating to Tax PURCHASE, Tax FINANCE and Tax TRANSFERS. He joined Tax Management NZ at the beginning of 2009 and prior to this was the financial administrator for a consumer goods wholesaler.

TMNZ - Hazel Capiral

[Hazel Capiral – Company Accountant]

Hazel is responsible for the preparation of monthly management accounts and other accounting functions. She also provides support and backup for daily operational processes. Hazel worked as a junior accountant in a CA firm before joining Tax Management NZ in March 2011.

Advisory board

The Tax Management NZ Advisory Board provides advice on strategy and relationships with key stakeholders - corporates, small and medium businesses, tax agents, accountants and the Government.

[David McLay]

David is an experienced tax adviser spending 20 years as a tax lawyer with Bell Gully, advising on a wide range of tax-related matters. He is now practising in Wellington as a barrister specialising in tax and trusts, and is Chairman of The Income Tax Rewrite Panel.

[Rob McLeod]

Rob McLeod is Ernst & Young's Oceania Managing Partner and CEO.

With more than 30 years' experience in coroprate and international tax, advising major corporate and government clients, Rob has held a number of leadership roles with Ernst & Young, most recently as New Zealand Country Managing Partner.

Rob has made a significant contribution to the business and broader community in New Zealand.  Rob was Chairman of the New Zealand Business Roundtable for a number of years.  In 2001, he led the New Zealand Government's most recent comprehensive tax review - the McLeod Review.  In 2009, he was appointed to the government-sponsored Tax Working Group and the Capital Markets Development Taskforce, both of which had a strong focus on tax reform.

As a member of numerous government committees, Rob has reviewed public policy on a range of issues including defence, infrastructure and Maori economic development.

[Phillip Porter]

Phillip co-founded Tax Management NZ. Phillip's background is in corporate banking, risk management and corporate strategy and includes roles with the ANZ Bank, the Asia 2000 Foundation and the New Zealand Meat Board.

Trustee services

Custodial Trustee Services for the Guardian Trust/Tax Management NZ Tax Pool are provided by the New Zealand Guardian Trust Company Limited (Guardian Trust). Guardian Trust is a subsidiary of The Trust Company, a leading independent Australian trustee.  Guardian Trust currently supervises assets and investments in New Zealand in excess of $NZ60 billion.

[Guardian Trust]

  • Holds all payments and Tax DEPOSITS on trust for members
  • Maintains client registration details and the tax register of Tax DEPOSITS
  • Holds the Guardian Trust/Tax Management NZ Tax Pool account at Inland Revenue
  • Authorises all payments and tax refunds
  • Authorises all transfers to members' accounts at Inland Revenue

To contact Guardian Trust:

Harry Koprivcic
Relationship Manager

DDI 09 377 7265
harry_koprivcic@nzgt.co.nz

Vero Centre, 48 Shortland Street
PO Box 1934, Auckland