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Ngā wenewene Disputes

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Contact us if you disagree with an assessment or decision regarding your tax or child support. We'll see what we can do to resolve the issue.

If we cannot resolve the issue and you still disagree with our decision or assessment, you may need to follow a formal process. 

Disputing a general tax decision or assessment 

The formal disputes process makes sure your rights are protected if the matter goes to court. 

There are 2 types of formal disputes process. You can start it (this is called a taxpayer-initiated dispute process) or we can start it (this is a called a Commissioner-initiated dispute process). In both situations, there are formal steps that will be followed to reach an agreement.

You can find out here what those steps are and what you need to do.

Taxpayer-initiated disputes process

You may start the disputes process if:

  • you disagree with a disputable decision or assessment we've made
  • you want to propose an adjustment to your tax return

and you've been unable to resolve the issue with us.

When you start the process

Commissioner-initiated disputes process

We may start the disputes process if we disagree with a return you've filed and have been unable to resolve the issue with you. 

When we start the process

Disputing a child support decision or assessment

Challenging a child support decision or assessment is a separate process. Find out what applies to you.

Child support reviews, objections and exemptions


Pages in this section
  • When you start the disputes process How taxpayer-initiated disputes work.
  • When we start the disputes process How Commissioner-initiated disputes work.
  • Fill out a Notice of proposed adjustment (NOPA) You send us a NOPA within 4 months if you want to change a return you've filed or disagree with an assessment or decision we've made.
  • Fill out a Notice of response (NOR) If you disagree with a Notice of proposed adjustment we've sent you, you need to send us a Notice of response within 2 months.
  • Fill out a Statement of position (SOP) You use the Statement of position form to finalise your argument in a dispute.

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