Statement of Intent - 2004 - Part 2

Performance objectives Output Class 2 - Adjudication and Rulings -
pages 63-64

OUTPUT CLASS 2 - Adjudication and Rulings

Description
This output class involves:

• adjudication on behalf of the Commissioner in respect of proposed taxpayer assessments, to provide assurance of impartiality and consistency in the application of the tax law
• providing binding rulings, and other statements on the interpretation and application of the law administered by Inland Revenue, to give guidance and (in some cases) certainty to taxpayers.

Output 2.1 Adjudication

Description
This output involves:

• providing a technical review of existing taxation disputes referred to the Adjudication Unit
• issuing an adjudication report to the parties concerned
• issuing, where required, an assessment consistent with the conclusions of the technical review.

Quantity
Complete 50 to 70 adjudication cases.

Quality
All adjudication reports supporting each decision meet the purpose, logic and alternatives standards.

Timeliness
Allocate all adjudication cases to an adjudicator on average within 20 working days of receipt by the Adjudication Unit.

Complete all adjudication cases on average within 16 weeks of receipt of all necessary information and allocation by the Adjudication Unit.

Output 2.2 Rulings

Description
This output involves:

• considering applications for and providing binding public, private and product rulings, and statutory determinations
• the development and publication of non-binding statements on the Commissioner's view of the law administered by Inland Revenue (such as interpretation statements and interpretation guidelines)
• the preparation and publication of statutory determinations and valuations (such as livestock valuations and taxpayer-specific accruals and depreciation determinations), and handling technical correspondence relating to these matters.

Quantity
Finalise the Commissioner's ruling in relation to 700 to 1,100 (800 to 1,200) technical issues contained in applications for private and product binding rulings, accrual determinations and taxpayer-specific depreciation determinations, and technical correspondence.

Publish or finalise consideration of a total of 30 to 50 public items giving the Commissioner's interpretation of the law.

Quality
In relation to private and product binding rulings, all reports supporting the decision to issue or decline to issue a ruling or determination and any letter setting out the reasons for these decisions, meet the purpose, logic, alternatives and practicality standards.

All public items giving the Commissioner's view of the law meet the purpose, logic, alternatives, consultation and practicality standards.

All technical correspondence meets the correctness, completeness and clarity standards.

Timeliness
On average, applications for private and product binding rulings will be allocated to an analyst within 6 weeks of receipt of a complete application.

Deliver draft private and product binding rulings and draft taxpayer-specific statutory determinations in:

• 50% of cases within 3 months
• 70% of cases within 5 months
• 80% of cases within 9 months

of the receipt of any additional information necessary and the applicant accepting the cost estimate.

Cost
During 2004-05, this output class will be provided within the appropriated sum of $8,122,000 (GST-inclusive).

During 2004-05, the costs of outputs (GST-exclusive) to be supplied within this class are:

Other pages in: Statement of Intent - 2004 - Part 2

• Statement of responsibility - page 47
• Statement of accounting policies - pages 48-50
• Statement of Forecast Financial Performance - page 51
• Statement of Forecast Movements in Equity - page 52
• Statement of Forecast Financial Position - page 53
• Statement of Forecast Cash Flows - page 54
• Statement of Forecast Commitments - page 55
• Details of Forecast Fixed Assets by Category - page 56
• Summary of Forecast Financial Information - Page 57
• Summary of Departmental Output Classes - page 58
• Reconciliation of Statement of Intent to 2004 - 2005 Estimates - page 59
• Performance objectives Output Class 1 - Policy Advice - pages 60-62
• Performance objectives Output Class 3 - Information Services - pages 65-66
• Performance objectives Output Class 4 - Revenue Assessment and Collection - pages 67-68
• Performance objectives Output Class 5 Managment of Debt and Outstanding Returns - pages 69-70
• Performance objectives Output Class 6 - Taxpayer Audit - pages 71-72
• Performance objectives Output Class 7 - Assessment and Collection of Child Support - pages 73-75
• Performance objectives Output Class 8 - Collection of ACC Levies - page 76

Date published: 16 Nov 2004

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