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These statements outline how we deal with returns and debt collection, including remission of penalties and interest, instalment arrangements and writing off tax debt.
This statement sets out the Commissioner’s practice for providing relief when the immediate payment of an overdue child support or domestic maintenance obligation is not possible.
This standard practice statement replaces SPS 12/02 and sets out how the Commissioner will exercise her discretion and practices with regard to late filing penalties.
This standard practice statement sets out the Commissioner’s practice when considering the options for removing or deferring the obligation to pay tax, interest and/or penalties under the Tax Administration Act 1994.
Statement SPS 11/04 sets out IR's practice on the use of deduction notices issued to banks requiring them to make deductions from their customers' accounts.
SPS 11/03 sets out IR's practice for providing relief from payment of student loan repayment obligations.
SPS 09/03 sets out the CIR's practice when considering applications for time extensions from taxpayers without tax agents who are filing income tax returns.