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Ngā tūmomo whakataunga me ngā aratohu
Standard practice statements: Disputes resolution

SPS 16/05: Disputes resolution process commenced by the Commissioner of Inland Revenue

This Standard Practice Statement ("SPS") sets out the Commissioner's rights and responsibilities with a taxpayer in respect of an adjustment to an assessment when the Commissioner commences the disputes resolution process. 

Download SPS 16/05: Disputes resolution process commenced by the Commissioner of Inland Revenue (PDF | 560kb | 54 pages)