Taking AIM - the new option for provisional tax

I'm not a tax accountant but I was very interested to read up on the new provisional tax option for NZ small business, called AIM: Accounting Income Method.
After sitting through three hours of - actually quite interesting - IRD webinars, I was able to determine a number of items that I felt small business owners should be aware of when deciding whether to adopt the new option or not; items that might not be covered by other advice or guidance.

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