Technical tax area: General articles

Protocols between the Solicitor-General and Commissioner of Inland Revenue

On 29 July 2009 Inland Revenue and Crown Law Office set out protocols outlining how the two organisations will work together in regards to litigation. The protocols aim to:

• clarify the agreed role of the Solicitor-General and the Commissioner of Inland Revenue in regards to litigation
• outline a set of guiding principles regarding the relationship between Inland revenue and Crown Law Office
• specify guidelines around how litigation will be conducted, and the roles that legal advisors from each agency play within the process
• create a structured escalation process to prevent or clarify any potential issues
• create a governance structure that clearly shows how the agencies will work together at varying levels, from executive to operational.

The protocols are set out under the following sections:

• Roles
  • Solicitor-General and Crown Law
  • The Commissioner of Inland Revenue
• Objectives of the protocols
• Guiding principles
• Implementation
• Conduct of litigation
• Strategic leadership meetings
  • Relationships with external parties.

Download the protocols >
(PDF | 270kb | 5 pages)

Download the proposed IR/CLO relationship structure >
(Image (JPEG) | 232kb)

Other pages in: General articles

• Panel statement RAP 002: Process for resolving potential unintended legislative changes in the Income Tax Act 2007
• Inland Revenue's Public Rulings Unit
• Secondhand goods input tax credits - marine farming licences and leases
• Statement on fringe benefit tax and motor vehicle multi-leases
• Subsidised transport provided by employers to employees - value for fringe benefit tax purposes
• New tax information exchange agreement with the Netherlands on behalf of the Netherlands Antilles
• The Commissioner's Table of Depreciation Rates
• Notice - Income Tax Act 2007
• The Adjudication Unit - its role in the dispute resolution process
• Removal of 5 cent coins from circulation - effect on GST tax invoices
• Summary of unintended legislative change submissions where Rewrite Advisory Panel considered there was no unintended legislative change

Date published: 14 Aug 2009

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