Plain language law

New Zealand law explained for everyone

Income Tax Act 2007

General collection rules - General withholding and payment obligations

RA 4: Provisional tax obligations

You could also call this:

“Rules for paying tax in advance throughout the year”

If you have to pay provisional tax, you need to pay it in instalments throughout the tax year. These instalments are payments towards your income tax for that year. You must pay these instalments to the Commissioner by the due dates. The rules about how to pay provisional tax are found in subpart RC of the Income Tax Act 2007.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1519733.

Topics:
Money and consumer rights > Taxes
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"When to pay your final tax for the year"

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"Employer's responsibilities for employment-related taxes"

Part R General collection rules
General withholding and payment obligations

RA 4Provisional tax obligations

  1. A person liable to pay provisional tax must pay instalments on account of their income tax liability for a tax year to the Commissioner under subpart RC (Provisional tax) by the due dates.

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