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Kimihia he parongo mo

Goods and services tax (GST)


Statement in support of a tax interpretation IR282

(published September 2007) 

About this form

This form enables you to explain and support your interpretation or tax position taken in determining the tax payable in your return.

Adobe Acrobat PDF | 58kb | 2 pages

This form can be completed on-screen by typing content directly into the PDF document. Once you have completed the form it is important that you print it out as you will not be able to save the information you enter into the form.

When to use this form

Complete this form only if the tax effect arising from the position taken is likely to exceed both:

  • $10,000, and
  • the lesser of $200,000 and 1% of the total tax payable in your return.

Complete a separate form for each tax interpretation you wish to explain.

What you will need

You will need:

  • Your IRD or GST number
  • An overview of the position taken.
  • The basis on which your interpretation is made (such as, case law on the subject, contents of any legal opinions, legal articles and related material)
  • Reference to any Inland Revenue public or binding rulings.
  • A calculation, if necessary, to show the position and how it was reached.

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After you finish

Please print and sign the completed for and send to your nearest Inland Revenue Office.

List of postal addresses for Inland Revenue >

 

 

 


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