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(IR519) Tax advice document claim form

Use this form if you wish to make a claim for the right of non-disclosure of tax advice documents under the Tax Administration Act 1994.

Tax advice documents are confidential documents created for the main purpose of either a taxpayer seeking tax advice from a tax advisor or a tax advisor providing tax advice to a taxpayer. A tax advisor is someone subject to the professional code of conduct and disciplinary processes of an approved advisor group.

The claim for non-disclosure involves providing certain information about the documents you consider eligible to be tax advice documents within a set time period. The claim will not be valid if this disclosure is incomplete and/or is not received by Inland Revenue within the set time period. More information about these time periods is in the form.

You need to disclose certain information about each document that you are claiming the non-disclosure right for.

For each document created by a taxpayer, you must provide:

  • a brief description of the form and contents of the document
  • the name of the tax advisor the document was intended for
  • the date the document was created.

For each document created by a tax advisor (including documents created by an employee of a tax advisor's public firm), you must provide:

  • a brief description of the form and contents of the document
  • the name of the tax advisor giving the tax advice
  • the approved advisor group that the tax advisor belonged to when the document was created.
  • the statute or act and the type of revenue that was the subject of the tax advisor's advice
  • the date the document was created.

If you are a tax advisor completing this form for a taxpayer, you need to sign the authorisation confirming that you are authorised to make this claim on behalf of the taxpayer for the purposes of the non-disclosure rules for tax advice documents.

If you are the taxpayer completing this form, you need to sign the declaration confirming that the information supplied is true and correct.

This form requires printing out, completing and sending to Inland Revenue with any attachments.  Please post or deliver the completed form to your nearest Inland Revenue office.

You may wish to keep a copy of this form for your personal records.