I f you own a small business in New Zealand, you’ve likely heard of provisional tax , but many business owners still find it confusing. In simple terms, provisional tax is a way to spread your income tax payments throughout the year, rather than paying one large lump sum at the end.   It’s designed to make managing cashflow easier and reduce the stress of a big year-end bill. Here’s how it works and what you need to know.   1. What is provisional tax? Provisional tax is essen