Provisional Tax Guide

An introductory guide to paying provisional tax

Provisional tax is a method for spreading your tax payments throughout the year. If you are an individual, company or a trust that had to pay more than $2,500 income tax from your last tax year, you are likely to be a provisional taxpayer.┬áThis guide outlines what every SME needs to know when talking about provisional tax with their accountant. To get your copy, just complete the form below and we’ll send it via email.

Due to the recent government response to COVID-19, we will be updating this guide very soon so that it reflects the new legislative changes. Read more on the COVID-19 tax proposal.

Here is what you’ll learn

What you need to know

We’ve translated all there is to know about Provisional Tax into the core pieces that will allow you to have an informed discussion with your accountant.

Strategies to fit your business needs

You have options on how you calculate and pay your provisional tax. We’ve presented all of them so you can match to the needs of your business.

Current version available for download: August 2019
Previously published version(s): April 2019

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