Returns and debt collection

These statements outline how we deal with returns and debt collection, including remission of penalties and interest, instalment arrangements and writing off tax debt.

SPS 11/01 Instalment arrangements for payment of tax

This Standard Practice Statement ("SPS") sets out Inland Revenue's practice when considering requests for relief to pay tax by instalment arrangements.

SPS 12/02 - Late filing penalty

This Standard Practice Statement (SPS) sets out the Commissioner’s practice for imposing late filing penalties under sections 139A and 139AAA of the Tax Administration Act 1994.

SPS 11/04 Compulsory deductions from bank accounts

This Standard Practice Statement (“SPS”) sets out Inland Revenue’s practice on the use of statutory notices (referred to in this statement as “deduction notices”) which are issued to banks requiring them to make deductions from their customers’ accounts.

SPS 11/03 Student Loans - Relief from repayment obligations

This Standard Practice Statement ("SPS") sets out the Commissioner's practice for providing relief from payment of student loan repayment obligations.

SPS 11/02 Child Support Debt - Requesting an instalment arrangement

This Standard Practice Statement ("SPS") sets out Inland Revenue's practice when considering requests for relief to pay overdue child support obligations by instalment arrangements.

SPS 09/03 - Extension of time applications from taxpayers without tax agents

This Standard Practice Statement (SPS) sets out the practice that Inland Revenue will apply when considering applications for an extension of time to file an income tax return from taxpayers who are not represented by a tax agent.

SPS 06/02 Writing off outstanding tax (May 2006)

This Standard Practice Statement (SPS) sets out Inland Revenue's practice for granting financial relief by permanently writing off outstanding tax.

SPS 05/10 - Remission of penalties and interest (October 2005)

This Standard Practice Statement (SPS) sets out the Commissioner's practice in respect to granting remission of penalties and interest under sections 183A, 183ABA and 183D of the Tax Administration Act 1994.

Date published: 15 Jun 2007

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