Every business in New Zealand that pays provisional tax will be affected by the changes Inland Revenue has made to the Tax Pooling rules. Essentially these rule changes have more clearly identified the parameters with which businesses can use tax pooling.

It was well before the 2003 introduction of tax pooling legislation to New Zealand, that Ian Kuperus, managing director of Tax Management New Zealand, engaged in discussion with Inland Revenue to introduce tax pooling - a system that allows businesses to purchase or finance their tax in a way that is beneficial to them, but still allows Inland Revenue to collect tax.