You want to set up a tax pooling account. This section used to tell you how to apply. It was repealed, which means it is no longer in use, from 1 April 2008. This change happened because of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1253880.

Topics:

Money and consumer rights > Taxes

15B: Taxpayer's tax obligations, or

"Your tax responsibilities"

15V: Winding up tax pooling accounts, or

"What happens when tax pooling accounts are closed"

Part 2BIntermediaries for PAYE, provisional tax, and resident passive income

15URequirements for applications to establish tax pooling accounts (Repealed)

Notes

Section 15U: repealed (with effect on 1 April 2008), on 6 October 2009 (applying for tax on income derived in 2008–09 or later income years), by section 598(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).