Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Disputes procedures - Notices of proposed adjustment

89G: Issue of response notice

You could also call this:

"Telling someone you disagree with a tax change"

Illustration for Tax Administration Act 1994

You get a notice of proposed adjustment and you want to reject it. You must tell the person who sent the notice that you reject the adjustment within a certain time. You do this by sending a response notice. You must say in your response notice what you think is wrong with the original notice. You must explain why you think it is wrong and give your own facts and arguments. You must also say how your arguments apply to the facts and what changes you think should be made to any figures.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=DLM353182.

Topics:
Money and consumer rights > Taxes
Previous

89F: Content of notice of proposed adjustment, or

"What to Expect in a Notice of Proposed Adjustment"

Next

89H: Deemed acceptance, or

"What happens if you don't respond to a tax change proposal"

Part 4ADisputes procedures
Notices of proposed adjustment

89GIssue of response notice

  1. To reject a proposed adjustment, the recipient of the notice of proposed adjustment must, within the response period for the notice, notify the issuer that the adjustment is rejected by issuing a response notice.

  2. A notice of response must state concisely—

  3. the facts or legal arguments in the notice of proposed adjustment that the issuer of the notice of response considers are wrong; and
    1. why the issuer of the notice of response considers those facts or legal arguments to be wrong; and
      1. any facts and legal arguments relied on by the issuer of the notice of response; and
        1. how the legal arguments apply to the facts; and
          1. the quantitative adjustments to any figure referred to in the notice of proposed adjustment that result from the facts and legal arguments relied on by the issuer of the notice of response.

            Notes
            • Section 89G: inserted, on , by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
            • Section 89G(2): replaced, on (applying to disputes that are commenced under Part 4A of the Tax Administration Act 1994 on or after 1 April 2005), by section 100(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).