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Eligibility for AIM

Use of AIM by small and medium businesses. (Less than $5m)

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  upper threshold would be for the AIM option and are considering a maximum turnover level  $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.


Administrator: Apologies for the confusion, we have amended this section to  make clear that AIM is intended to include small business. Some of the comments below  were made before we clarified this section.

We are interested to hear feedback on  whether of maximum threshold of $5m is suitable. Would any larger businesses like to use AIM?


Chris Grant
Yes I think this is a good target but it may need reviewing as time permits. As a medium business we need flexibility as our markets can have change and we need to change with them. Good concept - will still require a wash up at the end of Financial year.

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