Taxation Review Authority COVID-19 protocol at 7 September 2021

1. If COVID-19 restrictions are at Alert Level 3 or Level 4 anywhere in New Zealand, in-person hearings in that area will proceed using telephone or computer links. When this is not suitable, the Authority will reschedule the hearing to a future date.

2. If COVID-19 restrictions are at Alert Level 2 anywhere in New Zealand, in-person hearings in that area will continue or resume. The arrangements for the hearing will comply with the directions set out by the Chief Justice on 6 September 2021. In specific cases, travel restrictions may make it necessary to consider using telephone or computer links for some, or all, aspects of the hearing. The Authority will make decisions on a case-by-case basis.

3. Parties affected by any change in the Authority’s usual operating procedures will be notified and provided with information to ensure that they understand how their case will be handled by the Authority.

4. This protocol applies until revoked or modified by the Authority.

Taxation Review Authority
G D Pearson


Please note:
At COVID-19 Alert Level 1, all Taxation Review Authority hearings will be held in person as usual. Where appropriate, telephone or computer links may be an option for a party or witness to attend a hearing.

If you want to dispute your tax assessment or a decision by the Inland Revenue Commissioner, you can ask the Taxation Review Authority to review your case.

Contact Inland Revenue first

Before you do this you need to contact Inland Revenue and tell them you dispute their decision. 

The Inland Revenue's Disputes Review Unit will consider your dispute and make a decision.

Visit Inland Revenue to find out more about disputing an assessment:

Inland Revenue website(external link)

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