Withdrawn statements
These statements have been withdrawn and are provided for historical purposes only.
INV-251 Voluntary disclosures (Apr 02)
Guidelines for making a voluntary disclosure, the timing of notification and what constitutes a voluntary disclosure.
SPS 05/04 - Disputes resolution process commenced by a taxpayer (Apr 05)
This Standard Practice Statement outlines the taxpayer's rights and responsibilities in respect of an assessment of tax liability or a disputable decision when a taxpayer commences the disputes resolution process.
SPS 05/03 - Disputes resolution process commenced by the Commissioner of Inland Revenue (Apr 05)
This Standard Practice Statement outlines the Commissioner's rights and responsibilities with a taxpayer in respect of an adjustment to a tax liability when the Commissioner commences the disputes resolution process.
GNL-410 Retrospective Adjustments To Salaries Paid To Shareholder-Employees
This Standard Practice Statement (SPS) sets out the criteria for considering whether the circumstances are appropriate for the Commissioner of Inland Revenue to permit retrospective adjustments to salaries paid to shareholder-employees where an error has been made in the preparation of a company's accounts.
RDC-6.1 Arrangements for payment of debt (Apr 01)
Information about the Commissioner's practice on providing relief by way of an arrangement when taxpayers are in debt with Inland Revenue.
RDC-6 Instalment arrangements for payment of tax debt (Mar 00)
Information about the Commissioner's practice on providing relief by way of instalment arrangement when taxpayers are in debt with Inland Revenue.
RDC-3 Payment of debt by compulsory deductions from bank accounts (Oct 99)
Information about Inland Revenue's position on the use of deduction notices for deductions from bank accounts. Inland Revenue has recently reviewed the format of the notices, how they are applied and interpretation of parts of the legislation. Changes were also required to accommodate the requirements of the new interest regime.
RDC-2.1 Remission of penalties and interest (Sep 99)
Legislation introduced in 1997 consolidated the rules for remissions of penalties and interest. This standard practice statement sets out the relevant legislation, practical issues and the Commissioner's practice
RDC-2 Remission of penalties and interest (Dec 97)
Information about the relevant legislation, practical issues and the Commissioner's policy regarding remission of penalties and interest.
RDC-3.1 Payment of debt by compulsory deductions from bank accounts (Aug 99)
Inland Revenue's practice on the use of Notices to Deduct.
PRC-101 Tax Payments - when received in time (Dec 03)
Information about the Commissioner's practice for accepting tax payments as having been made in time.
GNL-440 Section 17 notices (Aug 04)
Information about the procedures Inland Revenue will follow when issuing notices, including third party requests, under section 17 of the Tax Administration Act 1994
INV-500 Taxpayer amendments to tax returns (Oct 99)
Information about the Commissioner's operational practice when taxpayers wish to make adjustments to tax returns.
INV-321 Section 17 notices (Oct 99)
Information about the procedures Inland Revenue will follow when issuing section 17 notices, and third party information request letters.
INV-250 Voluntary disclosures (May 98)
The voluntary disclosure system reflects the savings to the Revenue from voluntary admissions of irregularities.
INV-230 Temporary shortfall - permanent reversal (May 98)
Information about the Commissioner's position on permanent reversal as it applies to a temporary shortfall.
INV-570 Application where returns are amended before due date (Feb 99)
Information about the Commissioner's practice when a taxpayer files a return taking an incorrect tax position and then seeks to amend the return before the due date for filing the return.
INV-220 Evasion or similar act (Mar 98) (Withdrawn from 1 April 2003, in relation to tax positions taken on or after 1 April 2003).
Information about the defaults that fall within the shortfall penalty category of "evasion or similar act".
INV-215 Abusive tax position (Mar 98) (Withdrawn from 1 April 2003, in relation to tax positions taken on or after 1 April 2003).
Information about defaults that fall within the shortfall penalty category of "abusive tax position".
INV-210 Gross carelessness (Mar 98) (Withdrawn from 1 April 2003, in relation to tax positions taken on or after 1 April 2003)
Information about the defaults that fall within the shortfall penalty category of "gross carelessness".
INV-206-Unacceptable interpretation - non application of a tax law (Mar 98) (Withdrawn from 1 April 2003, in relation to tax positions taken on or after 1 April 2003)
This Standard Practice Statement amends SPS INV-205 to the extent that a taxpayer must have turned their mind to the tax laws or made an interpretation to have taken an unacceptable interpretation.
INV-205-Unacceptable interpretation (Mar 98) (Withdrawn from 1 April 2003, in relation to tax positions taken on or after 1 April 2003)
Information about the defaults that fall within the shortfall penalty category of "unacceptable interpretation".
INV-200-Not taking reasonable care (Mar 98) (Withdrawn from 1 April 2003, in relation to tax positions taken on or after 1 April 2003)
Information about the defaults that fall within the shortfall penalty category of "not taking reasonable care".
INV-510-Requests to amend assessments (Aug 02) (under review)
Information about when assessments may be amended to ensure correctness.
INV-490-Correcting minor errors in GST returns (Jun 98) (under review)
Information about IR's operational policy allowing minor GST errors to be corrected by registered persons in subsequent GST returns.
INV-300-Acceptance of late objections under section 126 of the Tax Administration Act 1994 (Mar 97)
Inland Revenue's policy on the acceptance of late objections to assessments (SPSs 08/01 and 08/02 provide guidelines for the current disputes resolution process in effect from 1 October 1996)
INV-260 Notification of a pending audit or investigation (Feb 00)
Information about the application of Section 141G of the Tax Administration Act 1994 and a definition of what Inland Revenue actions constitute an audit or investigation
GNL-150 Transferring land in excess of 4,500m2 - (Nov 98)
Information about the practices of the Christchurch Duties Unit when land being transferred is in excess of 4,500 m2 and has a house on it, or a house will be built on the land.
GNL-120 Non-standard balance dates for managed funds and "as agent" returns (Apr 01)
Guidelines to operational practice relating to consent for the use of non-standard balance dates to recognise special taxpayer/administrator situations.
INV-170-Timeliness in resolving tax disputes (Feb 02)
Information about administrative practices and time lines that will assist in the timely progression of cases in dispute.
INV-150 Content Standards for Notice of Proposed Adjustment and Notice of response (Jul 99)
Information about the Commissioner's practice as applied to the content standards for Notices of Proposed Adjustment and Notices of Response
INV 140 - Fast-tracking small simple disputes (Dec 98)
Information about the Commissioner's criteria for settling small simple disputes and the procedures within Inland Revenue to fast-track them to resolution.
INV-100 - Transitional Issues (Sep 96)
Information about Inland Revenue's policy on how the transitional provisions of the new disputes resolution regime will be applied.
Date published: 15 Jun 2007
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