Date posted: 01/07/2022

Submission on Disputes process

CAANZ’s feedback on Disputes Process

The Inland Revenue has recently published an eighty-three-page draft Standard Practice Statement ED0240-Disputes Process (the SPS) for public consultation. The SPS combines SPS 16/05 (Disputes resolution process commenced by the Commissioner of Inland Revenue) and SPS 16/06 (Disputes resolution process commenced by a taxpayer) and sets out each phase of the disputes process, detailing the rights and requirements of both the taxpayer and the Commissioner of Inland Revenue.

According to CA ANZ, the revised statement will be helpful to both taxpayers and Inland Revenue.

Key CA ANZ recommendations include:

  • The draft statement could be enhanced with additional visual presentations of the material.
  • It would be helpful if the draft statement highlighted the administrative nature of the disputes conference phase and the adjudication phase.
  • Further insight into how the Commissioner would determine when a disclosure notice would be issued earlier than usual.

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