One CA ANZ milestone. Forty years of impact.
TMNZ Strategic Advisor Chris Cunniffe celebrates 40 years of CA ANZ membership.
Chris Cunniffe FCA didn’t plan a career in tax. Forty years later, he’s glad it found him.
At school, Chris was choosing between journalism and accounting. Strong at maths, accounting won. A bursary with Inland Revenue sealed it – covering university fees, holiday work and a role when he qualified. More importantly, it introduced him to tax.
“I fell in love with tax,” he says. “Every time I wondered about leaving Inland Revenue, I got a new role, so decided to stay a bit longer.”
He joined at a pivotal time. The mid-1980s brought sweeping reform to New Zealand’s economy – FBT, GST, changes to international tax. For a young tax professional, there was no shortage of complex, consequential work.
From 13-column ledgers to instant downloads
The tools have changed. The purpose hasn’t. Chris recalls auditing businesses where accounts were kept in handwritten, 13-column paper ledgers. Investigations meant working through bags of invoices, manually locating individual cheques in bank storehouses to trace how money had been spent.
“It was very manual, very slow,” he says.
Today, data downloads in moments. Automation has freed accountants from the repetitive work that once consumed their days. But Chris sees technology as an enabler – not the point of the profession.
His first accounting lecture was led by Professor Don Trow FCA, who described accountants as communicators. That message has stayed with Chris ever since.
“Your job is to communicate. It’s less about, ‘Do my numbers balance?’ and more about, ‘What story are my numbers telling?'”
Whether in business, advisory, banking or government, accountants help people understand performance, make decisions and meet their obligations. That role is still essential. The tools just keep changing.
The community within the community
For Chris, the CA designation represents more than a professional qualification. It carries a responsibility – to uphold standards, contribute to the public interest and build trust across the tax system.
Over the years he has worked at Inland Revenue, Air New Zealand, BNZ and TMNZ. In that time Chris has had a ring side seat to some interesting and challenging business events. From the deregulation of the economy and the explosion in new tax law in the mid-80s, to the winebox enquiry at IRD, Air New Zealand’s government bailout following the collapse of Ansett in 2001, and working at BNZ during the GFC, each role he has taken has presented its share of opportunities and challenges.
Since the early 2000s, Chris has also served on the CA ANZ Tax Advisory Group, giving him a close view of the profession’s role in policy and advocacy.
“One of the unique things about the Tax Advisory Group work is that we act in the public interest. We’re not an advocacy group for our members.”
That principle matters. It means supporting changes that improve the system – even where those changes might reduce compliance work that members could otherwise charge for.
Chris also values the relationships built over four decades. The New Zealand profession is close-knit, he says – mutual respect between people who may at different times represent the regulator, a client, a bank or a business.
“There are a bunch of people I’d happily sit and have a coffee with. People for whom you have immense personal and professional respect.”
For aspiring CAs, his advice is simple: get involved. CA ANZ offers many ways to find your professional community – regional groups, special interest groups and more.
“Find the bit that relates to you and get involved. You will find the community within the wider community.”
Improving the system, together
Chris’s career has been closely linked to TMNZ’s journey. He was at the Tax Advisory Group meeting in 2001 when tax pooling was first discussed. He later worked with TMNZ as a client while at BNZ, before joining the business to lead it for 12 years. Today, as Strategic Advisor, he’s still in it.
As CA ANZ’s exclusive tax pooling partner in New Zealand, TMNZ’s relationship with the professional body feels natural to him – built on a shared commitment to helping accountants and businesses navigate the tax system more effectively.
“We should naturally be alongside each other, working for the betterment of that system.”
That same philosophy shapes his view of TMNZ’s future. Under the leadership of FinTech executive Matt Edwards, TMNZ is investing in technology and innovation to make a valuable tax payment service easier to access and use, so it becomes a regular part of every accountant’s toolkit, for all New Zealand businesses to benefit.
Two milestones. One moment.
Chris is being recognised alongside TMNZ founder Ian Kuperus, who is also marking 40 years of CA ANZ membership this month.
Their careers have intersected in more ways than one: both began at Inland Revenue, both moved into banking, both contributed to the Tax Advisory Group. Chris admires Ian’s willingness to challenge the conventional accountant stereotype.
“He breaks the mould – entrepreneurial in style, broad in his thinking. He asked: how can I make things better? What can I change?”
Chris also has deep respect for Ian’s decision to distribute TMNZ‘s profits to registered charity Whakatupu Aotearoa Foundation, for a restored Aotearoa.
“It makes it very easy to come to work when your ‘why’ is investment in New Zealand.”
For Chris, the milestone is ultimately about the people who have shared the journey – colleagues, friends, mentors, family.
“It’s immensely satisfying to work with good people. To know you’ve walked this path with people who are good representatives of our profession.”
Forty years on, the profession keeps changing. Its purpose doesn’t: help people understand the story behind the numbers and use that insight to make things better.
We’re proud to be part of that path and excited about what comes next.
Three weeks left: help your clients clear historic tax debt through the Inland Revenue pilot
The clock is ticking. Inland Revenue’s pilot scheme – which lets taxpayers use a tax pool to settle 2023 and 2024 income tax debt – closes to new applications on 1 October 2026. Here’s what we’re seeing on the ground, and how to act before the window closes.
How the pilot works
Inland Revenue opened this scheme in March 2026. Taxpayers have until 1 October 2026 to apply, and until 1 October 2027 to pay. To qualify, a client must:
- be up to date with their tax returns
- not be under insolvency action from Inland Revenue
- have no other tax debt, unless it’s covered by a payment plan with Inland Revenue.
What we’re seeing so far
- nearly all applications have been lodged by tax advisors on behalf of their clients
- applications for 2024 debt are running at twice the value of 2023 debt
- median debt values are $14,000 (2023 year) and $15,200 (2024 year)
- amounts range from $768 to over $220,000
- Inland Revenue is approving most applications – the main reason for decline is outstanding returns.
Good to know: if outstanding returns are the blocker, clients can still file by end of September and reapply.
Three types of clients to look for
1. The easy wins
Clients who haven’t settled their 2023 or 2024 income tax and want a clean path forward. The pilot lets them clear debt without going through Inland Revenue’s debt team – and they save money through eliminated late payment penalties and a lower interest rate. A straightforward win for them, and a quick action for you.
2. The ones who need a hard conversation
A debt report will surface clients whose position is beyond recovery. If Inland Revenue hasn’t acted yet, it likely will. This is useful intelligence – it tells you where a more urgent conversation is needed.
3. The manageable cases – your main opportunity
The bulk of eligible clients: businesses that have fallen behind and need a structured way out. We enrol them in the pilot, set up a repayment plan through TMNZ, and your involvement stays minimal. They deal with our team – not Inland Revenue’s debt collectors.
Why it matters
Half of the taxpayers we’ve enrolled owe less than $15,000. For SMEs carrying that burden, clearing it through this scheme frees them up to focus on what’s ahead. Six weeks isn’t long, but it’s enough time to make a real difference for the right clients.
How to move quickly
If you have Inland Revenue integration enabled, you can request a report of all your clients with 2023 and 2024 income tax debt. The report gives you an instant view of who’s eligible. From there, TMNZ files the applications and sets up the pooling arrangements for approved clients. Accounts using this service tell us the lift on their end is light.
Haven’t requested your report yet? Book a call with us to get started. We can also help you enable Inland Revenue integration if you haven’t set that up.
Or visit our tax debt resource hub for more information including FAQ’s and how to apply.
The tax debt window is open until 30 September, here's what we're hearing on the road
The income tax debt pilot has been running for just over two months. The deadline to join is 30 September 2026. And the conversations we’ve been having with accountants up and down the country make it clear: awareness is growing, but a lot of clients still haven’t acted.
TMNZ was on the ground at all 13 CA ANZ Tax Roadshow events nationwide last month. In every room from Whangarei to Invercargill tax debt was one of the most talked-about topics. Not as a compliance issue, but as something accounting firms are actively managing for clients right now.
That’s not surprising. New Zealand’s overdue tax and entitlement debt has reached approximately $9.4 billion at 31 March 2026 — a 62% increase over three years. As TMNZ Head of Advisor Relationships, Kathleen Payne told Roadshow attendees:
“The businesses we speak to want to be compliant. But they’ve fallen behind with payments and haven’t understood the help available to them.”
The Roadshows reinforced something TMNZ has seen since the pilot opened in April: businesses that act early have options. Those who leave it risk a much harder conversation, with Inland Revenue, not with us.
Where things stand right now
The pilot commenced on 1 April 2026. Businesses have until 30 September 2026 to enter into a payment arrangement. The debt then needs to be fully cleared by 30 September 2027.
The pilot exists precisely because the government recognises that many of these businesses aren’t avoiding their tax debt. They’re otherwise compliant operations carrying debt they accrued during a genuinely difficult period. This is a structured, legislated pathway to resolve it, and the window is time-limited.
Budget 2026, delivered on 28 May, confirmed that Inland Revenue’s enforcement focus isn’t easing. A further $15 million per year has been allocated specifically to debt compliance, building on the unpaid tax debt campaigns that have been running since 2024. As Kathleen Payne summed up at her Roadshow sessions:
“We’re seeing and hearing Inland Revenue is ramping up enforcement activity again in multiple ways to target those with overdue tax.”
Liquidations are trending higher, particularly in construction and hospitality. Inland Revenue initiated 605 company liquidations, 118 individual bankruptcies and 43 prosecutions in the year to March 2026, showing their determination to act firmly against those who will not address their tax debt.
What accountants are asking us
Since April, the questions we’re fielding most from accounting firms cluster around a few themes:
Yes. Clients who already have an instalment arrangement with Inland Revenue for 2023 or 2024 income tax debt can still join the pilot, and most will save money by doing so, since our interest rates are significantly lower than Inland Revenue’s and late payment penalties are eliminated entirely.
The standard eligibility criteria require no overdue GST or PAYE. However, if those arrears are already under a payment plan with Inland Revenue, the Commissioner has discretion to allow entry into the programme. We cover this in detail on our Tax Debt page.
On a $20,000 debt split evenly across the 2023 and 2024 years, settling through TMNZ costs at least $1,876 less than paying Inland Revenue directly. That’s a 31% saving. The sooner the arrangement is set up, the sooner Inland Revenue interest stops accruing.
You apply on behalf of your client. TMNZ submits to Inland Revenue, and once eligibility is confirmed, we send you a tax pooling arrangement with the cost to settle and payment instructions. Once the arrangement is in place, Inland Revenue tags the account, no further debt follow-up occurs for those years. TMNZ manages the monthly statements and follow-ups. Your client doesn’t need to deal with Inland Revenue directly.
A few months in, a few months to go
The conversations at the Roadshows were a useful signal. Accountants who attended are engaging. The firms who weren’t in the room may not yet know the window is closing.
If you have clients carrying 2023 or 2024 income tax debt, the time to move is now, not in September. Every month of delay is another month of interest accruing.
Tax debt sorted: using tax pooling to help your clients
There’s a new way to help clients tackle income tax debt – and it’s worth knowing about.
Inland Revenue has launched a pilot programme for eligible taxpayers with outstanding 2023 and 2024 income tax debt. In this session, we’ll explain what the initiative is, who it applies to and how the process works in practice. We’ll also show how TMNZ will take the burden from tax agents, and help your clients pay off their income tax debt without having to deal with Inland Revenue, and without incurring Inland Revenue interest and penalties.
What you’ll learn
In this short webinar, Chief Commercial Officer, Matt Rama CA, covers the essentials:
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how big New Zealand’s tax debt problem is
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what Inland Revenue’s new initiative means and who it applies to
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how TMNZ makes the process easier for advisers
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what clients can save with TMNZ
Who this is for
This webinar is for accountants and tax advisers working with clients who have tax debt and want a practical, flexible way to help clients get back on track.
Keen to learn more?
Our Tax Debt page covers more on eligibility and FAQ’s.
Ready to help your clients get out of debt?
Apply on behalf of your client today.
CA ANZ and TMNZ join forces to drive innovation in tax services
Tax Management New Zealand (TMNZ) and Chartered Accountants Australia and New Zealand (CA ANZ) have announced a new partnership aimed at driving innovation in tax services through tax pooling, education, market insights and events.
The three-year alliance between TMNZ (New Zealand’s largest tax pooling provider) and CA ANZ, (Australasia’s peak professional organisation for accountants), will deliver substantial benefits to CA ANZ’s 31,000 New Zealand members, through streamlined access to TMNZ’s fintech products aimed at driving compliance efficiencies and boosting business cashflow.
TMNZ has served thousands of accountants and taxpayers nationwide since 2003, including major banks and leading corporates. The partnership will support CA ANZ members with professional development, thought leadership, digital enablement, early-career support and community impact.
This includes continuing professional development (CPD) focused on managing Inland Revenue audits, thought leadership and insights including the annual Inland Revenue Satisfaction Survey, events such as the annual CA ANZ Tax Conference, tax pooling guides, the latest tax tech solutions, and more.
New Zealand businesses partnering with CA ANZ members will have access to tax management solutions and tools for cashflow optimisation. This collaboration aims to support productivity improvements in the economy and promote digital transformation within the tax sector.
Backed by Business Leaders
“By working together, we’re able to offer more than 31,000 chartered accountants streamlined access to innovative tax management solutions, professional development opportunities, and the latest fintech tools,” said CA ANZ NZ Country Head Peter Vial FCA.
“Partnering with CA ANZ amplifies our vision of transforming tax compliance into a strategic business advantage,” said Matt Edwards, Chief Executive Officer of TMNZ.
“Together, we’re creating a future where accountants are empowered with cutting-edge tools, technology, communities and expertise to deliver exceptional client outcomes. We’re building something that will define the future of accounting services in New Zealand.”
Innovating to transform New Zealand
As a purpose-driven business, TMNZ directs 100% of their profits to philanthropic partner, Whakatupu Aotearoa Foundation, for initiatives that help New Zealand’s communities and the environment to thrive. The strategic alliance means CA ANZ members will effectively be contributing towards efforts to build a better New Zealand, including investment in ocean research, youth development, entrepreneurship and climate initiatives.
The partnership takes effect immediately, with TMNZ working closely with CA ANZ to roll out member benefits, educational programmes and events including the CA ANZ National Tax Conference in November 2025, with TMNZ being the exclusive tax pooling partner.
Find out more about the partnership here www.tmnz.co.nz/caanz
The 7 May solution
We’re excited to share with you: Tax pooling – The 7 May solution. Discover how tax pooling makes 7 May easier for your clients by reducing pressure and minimising risk. We’ll cover the latest market insights and tax pooling best practices, with real-world examples that show exactly how it works.
What you’ll learn
- fresh market insights
- how to strengthen your clients’ tax approach without straining cashflow
- tips for staying ahead of your clients’ tax needs for 2025-2026
- tax pooling benefits in action through real examples
- Q&A
Who this is for
This webinar is perfect for tax agents and accountants in public practice.
This content is for general information purposes only and should not be used as a substitute for consultation with our team of specialists.
The interest rates mentioned in our webinars were accurate at the time of original recording. Please note that IRD interest rates change over time. Always refer to current official IRD rates for the most up-to-date information.
Book a tax pooling overview for your business
Is tax pooling the right solution for you? Every business we work with has different needs. Book an overview with one of our tax pooling specialists to find out how we can support you.
Managing Inland Revenue audits and reassessments
This practical 30-minute session is on using tax pooling to your advantage during Inland Revenue tax audits and reassessments. We’ll show you how being proactive provides the best outcome for you or your clients.
TMNZ has the largest pool of historical tax in New Zealand. We can help with any type of tax – PAYE, FBT, GST, NRWT, terminal tax and provisional tax. Our tax pooling experts are here to support you through audits and voluntary disclosures.
What you’ll learn
- How to reduce interest costs and manage cashflow during a voluntary disclosure
- Effective strategies to manage tax disputes over time
- Q&A.
Who this is for
This webinar is perfect for tax agents, accountants and finance professionals.
This content is for general information purposes only and should not be used as a substitute for consultation with our team of specialists.
The interest rates mentioned in our webinars were accurate at the time of original recording. Please note that Inland Revenue interest rates change over time. Always refer to current official Inland Revenue rates for the most up-to-date information.
Book a tax pooling overview for your business
Is tax pooling the right solution for you? Every business we work with has different needs. Book an overview with one of our tax pooling specialists to find out how we can support you.
An accountants’ guide to TMNZ’s Dashboard
We’re excited to share with you: Tax Pooling – An accountants’ guide to TMNZ’s Dashboard. In this session, you’ll learn how to navigate our TMNZ dashboard for setting up accounts, creating tax pooling arrangements, and taking advantage of features like Tax Swaps, and Group Optimiser.
What you’ll learn
Account setup and management:
- updating personal information
- setting up client accounts (taxpayer accounts)
- accessing a firm-wide view.
Tax pooling:
- setting up a tax pooling arrangement
- Tax Swaps
- Group Optimiser.
This content is for general information purposes only and should not be used as a substitute for consultation with our team of specialists.
The interest rates mentioned in our webinars were accurate at the time of original recording. Please note that IRD interest rates change over time. Always refer to current official IRD rates for the most up-to-date information.
Book a tax pooling overview for your business
Is tax pooling the right solution for you? Every business we work with has different needs. Book an overview with one of our tax pooling specialists to find out how we can support you.
Managing Imputation Credits
We’re excited to share with you: Tax Pooling – Managing Imputation Credits where you will learn how to manage your ICA (Imputation Credit Account) position by using and recording tax pooling transactions.
What you’ll learn
- the purpose of an ICA
- when imputation credits and debits arise on tax pooling transactions
- how New Zealand tax legislation requires these entries to be recognised
- Q&A.
What are Imputation Credits?
Imputation Credits allow businesses to pass on the income tax they have already paid, to their shareholders.
A shareholder can claim the credits they have received to offset the tax they are liable to pay on that dividend income. This prevents double taxation in the hands of the shareholders.
Who this is for
This webinar is perfect for tax agents and accountants in businesses dealing with the Imputation Credit return.
This content is for general information purposes only and should not be used as a substitute for consultation with our team of specialists.
The interest rates mentioned in our webinars were accurate at the time of original recording. Please note that IRD interest rates change over time. Always refer to current official IRD rates for the most up-to-date information.
Book a tax pooling overview for your business
Is tax pooling the right solution for you? Every business we work with has different needs. Book an overview with one of our tax pooling specialists to find out how we can support you.
Tax Pooling Basics and Benefits
We’re excited to share with you: Tax Pooling – the Basics and Benefits. If you’re new to tax pooling, or need a refresher, watch to learn how tax pooling works and how it can help accountants and businesses better manage tax payments, with more freedom and cashflow flexibility.
What you’ll learn
- the fundamentals of tax pooling and how it works
- all the benefits of tax pooling
- best practice uses of tax pooling in the current environment
- the important ways TMNZ can help accountants and businesses.
Who this is for
- tax agents and accountants in public practice looking for an introduction to tax pooling, or wanting to refresh their knowledge
- business owners interested in using tax pooling to manage their tax with more freedom and cashflow flexibility.
This content is for general information purposes only and should not be used as a substitute for consultation with our team of specialists.
The interest rates mentioned in our webinars were accurate at the time of original recording. Please note that IRD interest rates change over time. Always refer to current official IRD rates for the most up-to-date information.
Book a tax pooling overview for your business
Is tax pooling the right solution for you? Every business we work with has different needs. Book an overview with one of our tax pooling specialists to find out how we can support you.