Currently the 2022 and 2023 INC year are open for tax pooling. Tax pooling allows you to have an extra 75 days past your terminal tax date to pay provisional or terminal tax payments for the current year or one just completed. These dates are referred to as cut-off dates. Read here for more information on this.
You are also able to use tax pooling for periods where IR has permitted this, such as in the case of voluntary disclosure, reassessment or commissioner's discretion. In these cases, the IR will issue correspondence and you have 60 days from this date to use tax pooling.