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Disputes examples

Guides to complete disputes forms and completed examples of these forms can be found here.

Guides for a Notice of proposed adjustment (IR770) (NOPA)

Guide to filling in a NOPA for zero-rating GST

This guide describes a situation where you have not claimed a GST input tax deduction for a major asset purchase.

Guide to filling in a NOPA for property sales

This guide describes a situation where you have renovated multiple properties over several years, but are not in the business of property development.

Guide to filling in a NOPA for unreturned business income

This guide describes a situation where you have had income assessed at a higher amount than what you say was actually earned due to not filing an income tax return.

Guides for a Notice of response (IR771) (NOR)

Guide to filling in a NOR for GST taxable activity

This guide describes a situation where we are proposing to disallow your GST input tax deductions because we consider you do not have a taxable activity.

Guide to filling in a NOR for omitted cash sales

This guide describes a situation where we have discovered unexplained cash deposits to your personal bank account and are proposing this be added to your tax returns as business income.

Guide to filling in a NOR for private expenses

This guide describes a situation where we are proposing to disallow business expenses you have claimed because they are for personal expenses.

Guide for a Statement of position (IR773) (SOP)

Guide to filling in a SOP for unexplained cash deposits

This guide describes a situation where we have not been able to agree to whether unexplained cash deposits to your personal bank account are loans or business income.