TIB index based from the NZ Tax Information Bulletin - kwister.net
Category provisional-tax
Current Time (NZ)
19:56:16
03 Apr 2025
19:56:16
03 Apr 2025
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category provisional-tax
| Volume 28 issue 003 | NEW LEGISLATION - TAXATION (ANNUAL RATES FOR 2015-2016, RESEARCH AND DEVELOPMENT AND REMEDIAL MATTERS) ACT 2016 - GST RATIO METHOD FOR CALCULATING PROVISIONAL TAX |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: SIMPLIFIED BUSINESS TAX PROCESSES - Safe harbour for all taxpayers using the standard provisional tax method |
| Volume 29 issue 004 | Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: SIMPLIFIED BUSINESS TAX PROCESSES - Safe harbour from use-of-money interest |
| Volume 29 issue 010 | The accounting income method (AIM) for paying provisional tax |
| Volume 31 issue 004 | Modernising tax administration - Other items - PROVISIONAL TAX PAYMENT ALLOCATION RULE |
| Volume 31 issue 005 | QB 19/03: Provisional tax - impact on employees who receive one-off amounts of income without tax deducted |
| Volume 31 issue 005 | QB 19/04: Income tax - provisional tax and use of money interest implications for a person in their first year of business |
| Volume 32 issue 004 | ELIMINATING THE REQUIREMENT TO ESTIMATE AT THE FINAL INSTALMENT DATE FOR PROVISIONAL TAX |
| Volume 32 issue 004 | CLARIFYING THE APPLICATION OF LATE PAYMENT PENALTIES APPLICABLE FROM THE FINAL PROVISIONAL TAX INSTALMENT DATE |
| Volume 32 issue 004 | REMOVING THE ABILITY FOR TAXPAYERS TO CHOOSE THE PROVISIONAL TAX INSTALMENT TO WHICH A PARTICULAR PAYMENT IS APPLIED |
| Volume 32 issue 004 | CLARIFYING THE WAY IN WHICH PROVISIONAL TAX IS TRUNCATED TO WHOLE DOLLARS |
| Volume 32 issue 004 | NON-STANDARD PROVISIONAL TAX INSTALMENTS |
| Volume 32 issue 004 | CLARIFICATION FOR TAXPAYERS WHO PAY PROVISIONAL TAX IN ONE OR TWO INSTALMENTS |
| Volume 32 issue 004 | CALCULATING STANDARD PROVISIONAL TAX INSTALMENTS FOR AMALGAMATED AND CONSOLIDATED COMPANIES |
| Volume 32 issue 004 | ENSURING THE PROVISIONAL TAX RULES APPLY APPROPRIATELY TO PARTNERS AND MEMBERS OF UNINCORPORATED BODIES |
| Volume 32 issue 004 | ENSURING THE EARLY PAYMENT DISCOUNT APPLIES AS INTENDED |
| Volume 32 issue 004 | CLARIFY THE DEFINITION OF PROVISIONAL TAX |
| Volume 32 issue 004 | INCLUSION OF A TOLERANCE FOR PROVISIONAL TAX INSTALMENTS |
| Volume 32 issue 005 | COVID-19 RESPONSE (TAXATION AND SOCIAL ASSISTANCE URGENT MEASURES) ACT 2020 - INCREASE IN THE PROVISIONAL TAX THRESHOLD |
| Volume 34 issue 003 | COV 22/14: Variation to section RC 15 of the Income Tax Act 2007 |
| Volume 35 issue 006 | QB 23/05: Provisional tax – impact on salary or wage earners who receive a one-off amount of income without tax deducted |