Part 4A Disputes procedures

Part 4A: inserted, on 1 October 1996, by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

89A Purpose of this Part

(1)

The purpose of this Part is to establish procedures that will—

(a)

improve the accuracy of disputable decisions made by the Commissioner under certain of the Inland Revenue Acts; and

(b)

reduce the likelihood of disputes arising between the Commissioner and taxpayers by encouraging open and full communication—

(i)

to the Commissioner, of all information necessary for making accurate disputable decisions; and

(ii)

to the taxpayers, of the basis for disputable decisions to be made by the Commissioner; and

(c)

promote the early identification of the basis for any dispute concerning a disputable decision; and

(d)

promote the prompt and efficient resolution of any dispute concerning a disputable decision by requiring the issues and evidence to be considered by the Commissioner and a disputant before the disputant commences proceedings.

(2)

This Part does not apply with respect to any tax returns or notices of assessments that are, or become, subject to objection proceedings under Part 8.

(3)

Despite section 1(2), this Part applies to disputable decisions made by the Commissioner for tax years before the 1994–95 tax year.

Section 89A: inserted, on 1 October 1996, by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 89A(3): inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 73(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).

Section 89A(3): amended, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).