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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

General statements

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: Income equalisation deposits and refunds

SPS 19/03 recognises the recent repeal of the Income Equalisation Adverse Event Scheme.

SPS 18/03: Effective date of GST registrations

SPS 18/03 sets out the effective date from which the Commissioner of Inland Revenue will register a person for GST.

SPS 18/02: Requests to change a balance date

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: Retrospective adjustments to salaries paid to shareholder-employees

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: Loss offset elections between group companies

SPS 17/03 sets out certain practices that the CIR will accept for offsetting losses by election between group companies.

SPS 17/02: Six-monthly GST return filing

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: Child Support and Domestic Maintenance – Amendments to Assessments

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: Retention of business records in electronic format, application to store records offshore and application to keep records in Māori

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: Application of discretion in section 81(1B) of the Tax Administration Act 1994 - the secrecy provisions

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: Acceptance of late objections under Section 92(2) of the Child Support Act 1991

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 - Transfer of depreciable property between associated persons - section EE 33 of the Income Tax Act 2004 (September 07)

SPS 07/05 sets out factors considered by the CIR regarding depreciation and the transfer of depreciable property between associated persons.

SPS 07/04 - Discretions to be exercised by the Commissioner of Inland Revenue under the KiwiSaver Act 2006 (July 07)

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.