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Tax Administration Act 1994

Disputes procedures - Notices of proposed adjustment

89J: Where Commissioner accepts adjustment proposed by disputant

You could also call this:

"What happens when the Commissioner agrees with your tax changes"

Illustration for Tax Administration Act 1994

If the Commissioner accepts an adjustment you proposed, they must include it in your notice of assessment. The Commissioner must also take it into account in any further notice of assessment or amended assessment they issue to you, unless section 89L applies. The Commissioner does not have to issue a new notice if they think you were fraudulent or wilfully misled them.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353189.

Topics:
Money and consumer rights > Taxes
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"When You Can't Disagree with a Tax Adjustment"

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Part 4ADisputes procedures
Notices of proposed adjustment

89JWhere Commissioner accepts adjustment proposed by disputant

  1. If the Commissioner accepts or is deemed to accept an adjustment proposed by a disputant, and section 89L does not apply, the Commissioner must include or take account of the adjustment in—

  2. a notice of assessment issued to the disputant; and
    1. any further notice of assessment or further amended assessment issued to the disputant.

      1. Despite subsection (1), the Commissioner does not have to issue a notice of assessment or an amended assessment that includes or takes into account an adjustment that the Commissioner has accepted, or is deemed to have accepted, if the Commissioner considers that the disputant in relation to the adjustment—

      2. was fraudulent:
        1. wilfully misled the Commissioner.

          Notes
          • Section 89J: inserted, on , by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
          • Section 89J(1): replaced, on , by section 226 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
          • Section 89J(2): inserted, on , by section 226 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
          • Section 89J(2): amended, on (applying for a dispute initiated by a taxpayer issuing a notice of proposed adjustment after 29 August 2011), by section 169(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).