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Eligibility for AIM

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AIM is most likely to suit small and medium sized businesses rather than large businesses because of the size and nature of tax adjustments required to accounting profits to calculate taxable income. The Government has considered what an appropriate threshold would be for the AIM option and are considering a turnover level less than $5 million.  Businesses will elect online to use AIM and will need to show they have a good track record with Inland Revenue to use AIM.

While AIM will initially be available to businesses under the threshold, we are interested in submissions from larger taxpayers on whether they would use AIM and what they would consider reasonable in terms of accuracy required during the year.

For more detailed policy analysis and further feedback opportunities in relation to the eligibility of larger taxpayers to use AIM, click here

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