Apply for a review

After Inland Revenue has reviewed your case, it will send you a letter to tell you the decision. If you want the Authority to review this decision, you must apply within 2 months of the date of Inland Revenue’s letter to you.

Use this form to apply:

Notice of claim [PDF, 268 KB]

How much does it cost?

It costs $410 (including GST) to apply for a review. This fee can be paid by credit card, debit card or cheque.

If you are paying by credit or debit card, fill in and send us this form with your notice of claim:

Pay with a credit card or debit card [PDF, 275 KB]

If you are paying by cheque, please make the cheque out to the ‘Ministry of Justice’ and send it with your notice of claim.

What you need to send us

You need to send us 3 copies of this form, Inland Revenue’s decision and any other relevant documents, and the fee (cheques only) to:

Postal address:
Taxation Review Authority
Tribunals Unit
 DX SX 11159

What you need to send to Inland Revenue

You also need to serve a copy of your application (including all relevant documents) to the Commissioner of Inland Revenue. You must do this within 10 working days of sending your application to us. You'll need to use this street address to serve your documents to Inland Revenue. A courier can deliver them.

Street address:
Litigation Management Unit
Inland Revenue Department
Level 11, Asteron House
55 Featherston Street

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