We’re proud to be the Exclusive Tax Pooling Partner of CA ANZ
Get exclusive access to TMNZ’s CPD training, smart tools and market insights, helping you to streamline your provisional tax workflows and turn tax compliance into strategic advantage.
We’re proud to be the Exclusive Tax Pooling Partner of CA ANZ
Get exclusive access to TMNZ’s CPD training, smart tools and market insights, helping you to streamline your provisional tax workflows and turn tax compliance into strategic advantage.
Your CA ANZ member benefits
1Professional Development (CPD)Watch on demand: Managing IR audits and reassessments webinar. |
2Thought Leadership
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3Community
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4Tax Pooling Guides
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5Tax Technology
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6Social &
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Your CA ANZ member benefits
Professional Development (CPD):
Watch on demand: Managing IR audits and reassessments webinar.
Thought Leadership & Insights:
Read key findings from the 2024 IRD Survey.
Community & Events:
Join us at the Tax Conference 20–21 Nov 2025, sponsored by TMNZ.
Tax Pooling Guides & Support:
Download our 2026 Tax Calendar to track provisional tax due dates.
Tax Technology & Tools:
Explore our innovative tax tech solutions.
Social & Environmental Impact:
See how we support the Whakatupu Aotearoa Foundation.
Exclusive Webinar: Managing IR audits and reassessments
Tax reassessments are on the rise
With Inland Revenue stepping up its focus on tax compliance, watch our OnDemand webinar covering the best ways to manage IRD audits and tax reassessments.
You’ll learn how to manage the risk of IRD interest and penalties arising from an audit or a voluntary disclosure. You’ll also get helpful strategies to handle tax disputes that may drag on.
Plus, you’ll earn 0.5 CPD hours.
Exclusive Webinar: Managing IR audits and reassessments
Tax reassessments are on the rise
With Inland Revenue stepping up its focus on tax compliance, watch our OnDemand webinar covering the best ways to manage IRD audits and tax reassessments.
You’ll learn how to manage the risk of IRD interest and penalties arising from an audit or a voluntary disclosure. You’ll also get helpful strategies to handle tax disputes that may drag on.
Plus, you’ll earn 0.5 CPD hours.
Trusted by accountants
“TMNZ fills a critical gap for many businesses, helping them comply with their tax obligations, while making savings and easing a massive administration burden. The TMNZ team is supportive and knowledgeable, especially around the finer technical aspects of tax pooling. Their online portal is intuitive and simple to use, allowing taxpayers to easily sort out tax payment tasks online”
Jamil Eldar, CA, Group Head of Finance, Scales Corporation
Trusted by accountants
“TMNZ fills a critical gap for many businesses, helping them comply with their tax obligations, while making savings and easing a massive administration burden. The TMNZ team is supportive and knowledgeable, especially around the finer technical aspects of tax pooling. Their online portal is intuitive and simple to use, allowing taxpayers to easily sort out tax payment tasks online”
Jamil Eldar, CA, Group Head of Finance, Scales Corporation
As a CA ANZ member you’ll get priority service from our dedicated tax experts.
Complete the form to receive a call from one of our tax experts within 1 business day with advice tailored to your business requirements.
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Our team is here to help
As a CA ANZ member you’ll get priority service from our dedicated tax experts.
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FAQs
A tax pooling company helps clients manage their provisional tax payments effectively. All IRD-approved intermediaries operate under legislation detailed in the Income Tax Act 2007 and Tax Administration Act 1994.
Tax Management New Zealand (TMNZ) was the first to introduce tax pooling in New Zealand — the tax pooling originators. This innovation was not only a first in New Zealand but also globally, revolutionising how taxpayers meet their provisional tax obligations.
A brief timeline:
Penalties before 1987
Before 1987, taxpayers and businesses in New Zealand did not face penalties or accrue interest for late or missed provisional tax payments.
1987 – Introducing the interest rate regime
The introduction of penalties and interest costs in 1987 by Inland Revenue (IR) aimed to encourage compliance and timely tax payments. Consequently, taxpayers were charged high-interest rates on underpayments or late payments but only received low-interest rates on overpayments.
2003 – A brand new system
Tax pooling is introduced as a framework by Inland Revenue in 2003. Under the new system, taxpayers can deposit surplus tax payments into an account, known as a tax pool, administered by IRD-approved tax pooling intermediaries. The intermediary acts as a facilitator, matching the tax shortfall of one taxpayer with the overpaid tax of another. Tax payments made in this way are approved by IRD and treated as a payment made on the date it was paid into the tax pool.
As a tax pooling intermediary, we collaborate with accountants and businesses to make tax payments easy. Tax pooling with TMNZ helps you meet your income tax obligations and avoid late payment penalties and interest charges. The best part? You receive more benefits and greater flexibility than you would paying Inland Revenue (IR) directly.
By using tax pooling, you can transfer tax payments from the pool if you aren’t able to pay your provisional tax on time. If you were to underpay provisional tax, IR would charge you late payment penalties (LPP) and use of money interest (UOMI).
Tax pooling enables taxpayers to consolidate their provisional tax payments, offsetting underpayments with overpayments within the same pool. Because we’re able to backpay your provisional tax payments in this way, we’re also able to avoid the IR penalties and fees incurred as it is no longer considered a ‘late payment’.