Taxation Review Authority
PROTOCOL FOR THE COVID-19 PROTECTION FRAMEWORK

COVID-19 UPDATE 13 JUNE 2022

1. While the COVID-19 Public Health Response (Protection Framework) Order 2021 is in force, the Authority will, as far as is reasonably practicable, operate in its usual manner.

2. Everyone who attends the Authority in person must comply with the health and safety requirements at the hearing facility.

3. In some cases, there will be a need to change (possibly at short notice) the way the Authority operates, including by conducting hearings entirely by video-link or telephone or by requiring that documents be emailed rather than posted or delivered.

4. Parties affected by any change to the Authority’s usual operating procedures will be advised of those changes and provided with information to ensure that they understand how their matter will be handled by the Authority.

5. This Protocol applies until revoked or modified by the Authority.

6. The Authority’s Protocol dated 24 January 2022 is revoked.

G D Pearson
Taxation Review Authority
13 June 2022

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)

·           Show a copy of their Vaccine Pass and photo identification (such as a driver’s licence or passport) if required to do at the entrance to the building;

·           Scan the QR Code at the entrance to the building, or record details in the register provided at the door;

·           Wear a facemask in the building and in the hearing room, unless an exemption applies, or unless the Authority approves its removal in the hearing;

·           Maintain a distance of at least 1 metre from others (unless they are a person attending with you). 

5.

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