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Tax Administration Act 1994

Disputes procedures - Notices of proposed adjustment

89B: Commissioner may issue notices of proposed adjustment

You could also call this:

"The Commissioner can send you a notice to fix mistakes in your tax return."

Illustration for Tax Administration Act 1994

The Commissioner can send you a notice of proposed adjustment about your tax return or assessment. The Commissioner can send one notice about more than one return period if the issues are the same. The Commissioner can send a notice about more than one return period, issue, and tax type. The Commissioner cannot send a notice of proposed adjustment if it is already being challenged. The Commissioner also cannot send a notice after a certain time limit has passed, as stated in sections 108 and 108B, sections 108A and 108B, or sections 108AB and 108B. You will get a notice if the Commissioner thinks you need to adjust your tax return or assessment. The Commissioner can send more than one notice about your tax return or assessment. The notice will tell you what the Commissioner thinks you need to adjust.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353143.

Topics:
Money and consumer rights > Taxes
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89AC: Response period when initiating notice filed late, or

"How long you have to respond when a notice is sent late"

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89C: Notices of proposed adjustment required to be issued by Commissioner, or

"When the Commissioner Might Send You a Notice Before Changing Your Tax"

Part 4ADisputes procedures
Notices of proposed adjustment

89BCommissioner may issue notices of proposed adjustment

  1. The Commissioner may issue 1 or more notices of proposed adjustment in respect of a tax return or an assessment.

  2. The Commissioner may issue one notice of proposed adjustment in relation to more than 1 return period, if, in the Commissioner's opinion,—

  3. the adjustments proposed to each tax return or assessment for the return periods relate exclusively to the same issues or arrangements; or
    1. the adjustments proposed to each tax return or assessment for the return periods relate substantially to the same issues, and the issue of one notice is likely to expedite the issue of the assessments for all of the returns.

      1. The Commissioner may issue a notice of proposed adjustment in relation to more than 1 return period, more than 1 issue, and more than 1 tax type.

      2. The Commissioner may not issue a notice of proposed adjustment—

      3. if the proposed adjustment is already the subject of a challenge; or
        1. after the expiry of the time bar that, under—applies to the assessment.
          1. sections 108 and 108B; or
            1. sections 108A and 108B; or
              1. sections 108AB and 108B,—

              Notes
              • Section 89B: inserted, on , by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
              • Section 89B(4)(b)(ii): replaced, on , by section 198 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
              • Section 89B(4)(b)(iii): inserted, on , by section 198 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).