The next provisional tax instalment and GST are both due 15 January 2014. At this time of the year clients often tell us they have a cashflow problem and find it difficult to meet both payments. Through our association with Tax Management New Zealand it is possible for you to purchase your provisional tax for 15 January and defer payment until you have sufficient cashflow. Whilst Tax Management New Zealand charges a small fee, it can be significantly less than the penalties and interest charged by the IRD if you don't make the payment at all. If you are in this situation please give us a call on (09) 576 4166 as there are ways we can help.