Statement in support of a tax position (IR282)
Use this form if you want to explain and support your interpretation or tax position taken in determining the tax payable in your return.
- your IRD or GST number
- an overview of the position taken
- the basis on which your interpretation is made, such as:
- case law on the subject
- contents of any legal opinions
- legal articles and related material
- Inland Revenue public statements
- reference to any Inland Revenue public or binding rulings
- a calculation to show the position and how it was reached (if necessary).
Print and sign the completed form and send to our nearest office.
Download the form
| 53kb | 2 pages | Published April 2014
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