Skip to main content

COVID-19 - Level 4 If you have been affected by COVID-19, we may be able to help. Find out more

Service update Some of our key services are currently unavailable while we make some improvements to our system. These will be back on 8am, 16 April. Find out more

Service update Some of our key services will be unavailable from 3pm, 9 April until 16 April for a system upgrade. Find out more

Tax pooling groups provisional tax payments by several taxpayers into the account of a registered intermediary. Provisional tax underpayments by members of the pool can then be offset by amounts in this pooling account.

If a taxpayer underpays provisional tax, we may charge use-of-money interest (UOMI). If a taxpayer pays too much provisional tax, they may receive a UOMI credit. Tax pooling allows taxpayer to pool provisional tax payments, allowing offsetting of underpayments within the same pool, reducing the amount of UOMI charged.

Contact a tax pooling intermediary if you want to be a part of a tax pool.