0800 COURTS closes at 3:00pm 24 December 2025, for urgent matters (relating to family matter or bail conditions), please call 0800 253 425. 0800 4 FINES closes at 7:00pm, 24 December 2025. Our Contact Centres will reopen at 8:00am on Monday 5 January 2026. National Office (Aitken Street, Wellington) reception will be closed from 3:00pm on Friday 19 December, reopening at 8:00am on Monday 5 January 2026. For more information, see Court and Tribunal hours
Tax assessments and certain decisions made by Inland Revenue can be challenged by commencing a proceeding with the Authority. However, there are processes that must be completed with Inland Revenue first, and only then is it possible to file a valid proceeding with the Authority. Inland Revenue provides information on its website www.ird.govt.nz(external link) regarding the tax dispute process and the steps you need to complete with Inland Revenue.
When considering where a claim should be heard, the Authority will consider and take account the location and convenience of the parties.