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About this form

Use this form to respond to a disclosure notice issued by the Commissioner as part of the disputes resolution process.

Adobe Acrobat PDF | 69kb | 4 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

If the Commissioner issues you with a disclosure notice, you must issue a statement of position. This is your formal and final notification of your argument in relation to your dispute. It is important because if the dispute cannot be resolved and ultimately goes to court, only those details raised in the statement of position can be raised in court.

What you will need

Your statement of position must contain:

• the date of issue of the notice
• your name and IRD number
• your address and preferred contact details (phone, fax or post)
• an outline of the facts you intend to rely on
• an outline of the documentary evidence that you intend to rely on
• an outline of the issues you consider will arise
• the propositions of law that you intend to rely on

For more information about the disputes process you can see our booklets Disputing an assessment (IR776) or Disputing a notice of proposed adjustment (IR777).

You must issue your statement of position within two months of the date on which we issued the disclosure notice. If you do not meet this deadline your statement of position cannot be accepted except in exceptional circumstances.

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After you finish

When you have completed all the details on this form, please send or deliver it to the officer you have been dealing with.

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