Before you apply for a review to the Taxation and Charites Review Authority (the Authority), you need to contact Inland Revenue first and tell them you dispute their decision. The process may involve Inland Revenue's Disputes Review Unit considering your views and making an assessment, that is open to a challenge before the Authority.
Visit Inland Revenue to find out more about disputing an assessment or other decision you can challenge:
After Inland Revenue has reviewed your case, you will be notified when you get to the point where you can file a challenge with the Authority. If you want the Authority to review this decision, you must apply within two months from the date you are advised of Inland Revenue's decision.
Use this form to apply:
It costs $552 (including GST) to apply for a review. This fee can be paid online using File and Pay(external link)
You need to send us 3 copies of this form, Inland Revenue’s decision and any other relevant documents:
Postal address:
Taxation and Charities Review Authority
Tribunals Unit
DX SX 11159
Wellington
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:
Legal Services
Inland Revenue Department
Level 10, Asteron House
55 Featherston Street
Wellington