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Tax Disputes in New Zealand

Tax Disputes in New Zealand A Practical Guide

  • Author:
  • Publisher: CCH New Zealand
  • ISBN: 9780864759566
  • Published In: August 2012
  • Format: Paperback
  • Jurisdiction: New Zealand ? Disclaimer:
    Countri(es) stated herein are used as reference only
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This practical guide sets out the statute and case law applying to the disputes regime in tax administration and contains a detailed analysis of the history, policy and application of the relevant provisions. It provides useful commentary on issues that remain unsettled, untested or still subject to dispute.

Topics covered include:

  • the procedure
  • notice of proposed adjustment
  • notice of response
  • conference
  • statement of position
  • evidence exclusions rule
  • completing disputes procedure
  • adjudication function
  • use of Commissioner’s powers
  • secrecy
  • assessments
  • shortfall penalties
  • challenges
  • alternatives to challenges

Written by Mark Keating, barrister and senior lecturer in tax law at the University of Auckland, this book is an essential resource for tax lawyers and accountants.

“As Tax Director at the Institute of Chartered Accountants of New Zealand I continue to see cases of disputes over the application of the tax disputes rules. This is unfortunate, as these rules should be clear and coherent for both taxpayers and the IRD. The ability for taxpayers to dispute tax positions and outcomes with the Commissioner is central to the good workings of a tax system.

Mark Keating's work in this area shines a light into some of the darker recesses of the disputes rules that are not readily apparent to those who do not specialise in this area. The material in this book goes further than a general guide on this important topic. Rather, it is the culmination of many years' work and study of the tax dispute rules, and should be a reference for anyone advising on tax disputes, both within the IRD and on behalf of taxpayers.”

Craig Macalister, Tax Director, NZICA

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