Plain language law

New Zealand law explained for everyone

 Plain Language Law homepage
Back to
RA 3: Terminal tax obligations
or “When to pay your final tax for the year”
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.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

Next up: RA 5: Tax obligations for employment-related taxes

or “Employer's responsibilities for employment-related taxes”
Next

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.

Compare