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These statements outline the procedures we will follow in various situations, for example issuing notices, retaining records, releasing information and transferring land.
SPS 19/03 recognises the recent repeal of the Income Equalisation Adverse Event Scheme.
SPS 18/03 sets out the effective date from which the Commissioner of Inland Revenue will register a person for GST.
This statement sets out Inland Revenue’s practice for considering requests for the Commissioner’s approval to change a balance date for income tax purposes.
SPS 18/01 sets out when the CIR can agree to retrospectively alter a shareholder's salary, whether this increases or decreases the original salary or not.
SPS 17/03 sets out certain practices that the CIR will accept for offsetting losses by election between group companies.
SPS 17/02 sets out factors that the CIR will consider in allowing registered persons to remain or become six-monthly return filers for GST tax purposes.
SPS 16/02 looks at the amendment of assessments for child support and domestic maintenance, including those made by voluntary agreement by parties.
SPS 13/01 provides guidelines on the retention of electronic business records, applications to store records offshore, and records kept in Māori.
SPS 11/07 outlines factors IR must take into account to ensure a consistent approach is taken by staff when disclosing information relating to the CIR's duties.
SPS 10/03 sets out IR's policy on the acceptance of late objections to assessments or decisions under the Child Support Act 1991.
SPS 07/05 sets out factors considered by the CIR regarding depreciation and the transfer of depreciable property between associated persons.
SPS 07/04 describes discretions exercised by the CIR under the KiwiSaver Act 2006 relating to late opt-out requests, financial hardship, serious illness and more.