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Ngā puka tāke me ngā puka tohutohu

Statement in support of a tax position (IR282)

If you have more than one interpretation or tax position

You'll need to complete a separate form for each interpretation or tax position you want to explain.

Use this form if you want to explain and support your interpretation or tax position taken in determining the tax payable in your return.

You'll 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
    • Inland Revenue public statements
  • reference to any Inland Revenue public or binding rulings
  • a calculation to show the position and how it was reached (if necessary).

Print and sign the completed form and send to our nearest office.