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An audit is a check of tax and business records to make sure you’ve paid the right amount of tax. They can cover income tax, GST and employer returns.

After an audit you may be entitled to a refund or you may have to pay more tax. Our Inland Revenue audits guide – IR297 explains our different types of audits and what to expect if you’re selected for one.

You can also read more about computer-assisted audits in our Computer-assisted audits guide – IR297A.