AIM is a provisional tax option that uses accounting software to work out how much provisional tax small businesses will have to pay throughout the year.
How AIM-capable software works
AIM-capable software works out business AIM profit which is the total profit (or loss) for a specific period including adjustments.
When integrated through our gateway services it lets businesses:
- check if they're eligible to use AIM
- file statements of activity
- query losses and residual taxes
- query period balances
- retrieve statements of activity already filed.
For access to myIR File Upload and Gateway Services detailed technical documentation, register your organisation or login to Gateway Customer Support Portal using the links below.
Accounting income method (AIM)
Gateway service capability for AIM
The gateway service used for AIM is the return service. It provides the following capabilities through defined service operations:
| Service operation | Description |
|---|---|
| Prepop | Provides eligibility to use AIM and information relating to this. |
| File | Customers can file a single statement of activity. |
| RetrieveStatus | Provides the processing status of previously filed statements of activity. |
| RetrieveReturn | Provides a copy of previously filed statements of activity. |
| RetrieveFilingObligation | Provides the next due date for the statement of activity. |
AIM business use cases
The following are examples of sequences of the gateway return service operations that could be used to achieve a specific business outcome.
Keys
- Gateway service operations: RS = Retrieve Status, RR = Retrieve Return, RFO = Retrieve Filing Obligation
- The numbers for each use case are the order in which these operations should be called when using this services.
| Use case | Gateway service operation | ||||
|---|---|---|---|---|---|
| File | Prepop | RS | RR | RFO | |
| 1. Confirm user's eligibility to use AIM service | 1 | ||||
| 2. File a new statement of activity | 2 | 1 | |||
| 3. Retrieve the status of a previously filed statement of activity and next filing obligation | 1 | 2 | |||
| 4. Retrieve previously filed statement of activity | 1 | ||||
| 5. Amend and file a statement of activity | 3 | 2 | 1 | ||