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Withdrawn statements

These statements have been withdrawn and are provided for historical purposes only.

SPS 08/03 Income Tax Act 2007 - Penalties and interest arising from unintended legislative changes

SPS 08/03 sets out the treatment of shortfall penalties and use of money interest when a confirmed unintentional legislative change gives rise to a tax shortfall.

SPS 15/02 - Remission of penalties and use-of-money interest

SPS 15/02 sets out the CIR's practice for granting remission of penalties and interest under the Tax Administration Act 1994.

SPS 17/01: Income equalisation deposits and refunds

SPS 17/01 sets out the CIR's practice in accepting income equalisation deposits and refund applications for a tax year outside the specified period. This statement has been replaced by SPS 19/03: Income equalisation deposits and refunds.

SPS 11/06 Disputes resolution process commenced by a taxpayer

Withdrawn statement SPS 11/06 Disputes resolution process commenced by a taxpayer. Statement provided for historical purposes only.

SPS 11/05 Disputes resolution process commenced by the Commissioner of Inland Revenue

Withdrawn statement SPS 11/05 Disputes resolution process commenced by the Commissioner of Inland Revenue. Statement provided for historical purposes only.

SPS 15/03 - Writing off outstanding tax

Statement SPS 15/03 sets out the Commissioner's practice for granting financial relief by permanently writing off outstanding tax.

SPS 14/01 Tax Payments - when received in time

SPS 14/01 contains changes to the way in which payments made by post and payment made at Westpac branches will be administered, effective from 1 Oct 2014.

SPS 07/01 Tax Payments - when received in time (Feb 07)

Withdrawn statement SPS 07/01 Tax Payments - when received in time. Statement provided for historical purposes only.

SPS 05/08 - Section 17 Notices (July 2005)

Withdrawn SPS 05/08 - Section 17 Notices (Jul 2005). Statement provided for historical purposes only.

SPS 11/01 Instalment arrangements for payment of tax

SPS 11/01 sets out IR's practice when considering applications for financial relief by way of an instalment arrangement which may include one or more payments.

SPS 12/02 - Late filing penalty

Standard practice statement SPS 12/02 sets out the Commissioner's practice for imposing late filing penalties.

SPS 06/01 Discretion to cancel or not assess shortfall penalties for taking an unacceptable tax position (April 2006)

Withdrawn SPS 06/01 Discretion to cancel or not assess shortfall penalties for taking an unacceptable tax position. Statement provided for historical purposes only.

SPS 09/01 - Compulsory deductions from bank accounts

Withdrawn statement SPS 09/01 considered compulsory deductions from bank accounts. Statement provided for historical purposes only.

GST returns - correcting minor errors

Withdrawn statement on GST returns - correcting minor errors. Statement provided for historical purposes only.

SPS 11/02 Child Support Debt - Requesting an instalment arrangement

SPS 11/02 sets out IR's practice when considering requests for relief to pay overdue child support obligations by instalment arrangements.

SPS 10/04 Disputes resolution process commenced by the Commissioner of Inland Revenue (November 2010)

Withdrawn SPS 10/04 Disputes resolution process commenced by the Commissioner of Inland Revenue (Nov 2010). Statement provided for historical purposes only.

SPS 10/05 - Disputes resolution process commenced by a taxpayer (November 2010)

Withdrawn statement SPS 10/05 - Disputes resolution process commenced by a taxpayer. Statement provided for historical purposes only.

SPS 10/01 Recording Inland Revenue Interviews (July 2010)

Withdrawn statement SPS 10/01 Recording Inland Revenue Interviews. Statement provided for historical purposes only.

SPS 09/02 Voluntary disclosures

SPS 09/02 sets out guidelines for making a voluntary disclosure, the timing of notification and what constitutes a voluntary disclosure.

INV-251 Voluntary disclosures (Apr 02)

Withdrawn statement INV-251 Voluntary disclosures. Statement provided for historical purposes only.

SPS 08/04 - Elections to change a balance date

This Standard Practice Statement ("SPS") sets out Inland Revenue's practice for considering applications for the Commissioner's consent to change a balance date for income tax purposes. This includes taxpayers who wish to change from a non-standard balance date to a 31 March balance date.

INV-470-Applications to keep records in Māori (Apr 98)

Withdrawn INV-470-Applications to keep records in Māori (Apr 98). Statement provided for historical purposes only.

SPS 08/01 - Disputes resolution process commenced by the Commissioner of Inland Revenue (June 08)

Withdrawn SPS 08/01 Disputes resolution process commenced by the CIR (June 08). Statement provided for historical purposes only.

SPS 08/02 - Disputes resolution process commenced by a taxpayer (June 08)

Withdrawn statement SPS 08/02 - Disputes resolution process commenced by a taxpayer. Statement provided for historical purposes only.

SPS 07/03 - Requests to amend assessments (May 07)

Withdrawn SPS 07/03 - Requests to amend assessments (May 07). Statement provided for historical purposes only.

SPS 06/02 Writing off outstanding tax (May 2006)

Withdrawn statement SPS 06/02 - Writing off outstanding tax. Statement provided for historical purposes only.

SPS 05/11 Instalment arrangements for payment of tax debt (Nov 05)

Withdrawn SPS 05/11 Instalment arrangements for payment of tax debt (Nov 05). Statement provided for historical purposes only.

SPS 05/10 - Remission of penalties and interest (October 2005)

Withdrawn SPS 05/10 - Remission of penalties and interest (October 2005). Statement provided for historical purposes only.

SPS 05/09- Income equalisation deposits and refunds (October 2005)

SPS 05/09 considers the CIR's powers to accept income equalisation deposits and refund applications for a tax year outside the specified period.

SPS 05/06 - Non-standard balance dates for managed funds and "as agent" returns (May 05)

Withdrawn statement SPS 05/06 - Non-standard balance dates for managed funds and 'as agent' returns. Statement provided for historical purposes only.

SPS 05/05 - Retrospective adjustments to salaries paid to shareholder-employees (May 05)

Withdrawn statement SPS 05/05 Retrospective adjustments to salaries paid to shareholder-employees (May 05). Statement provided for historical purposes only.

SPS 05/04 - Disputes resolution process commenced by a taxpayer (Apr 05)

Withdrawn statement SPS 05/04 - Disputes resolution process commenced by a taxpayer. Statement provided for historical purposes only.

SPS 05/03 - Disputes resolution process commenced by the Commissioner of Inland Revenue (Apr 05)

Withdrawn SPS 05/03 - Disputes resolution process commenced by the CIR (Apr 05). Statement provided for historical purposes only.

SPS 05/01 - Late Filing Penalty

Withdrawn statement SPS 05/01 set out the CIR's practice for imposing late filing penalties. Statement provided for historical purposes only.

GNL-410 Retrospective Adjustments To Salaries Paid To Shareholder-Employees

Withdrawn statement SPS GNL-410 Retrospective Adjustments To Salaries Paid To Shareholder-Employees. Statement provided for historical purposes only.

RDC-6.1 Arrangements for payment of debt (Apr 01)

Withdrawn RDC-6.1 Arrangements for payment of debt (Apr 01). Statement provided for historical purposes only.

RDC-6 Instalment arrangements for payment of tax debt (Mar 00)

Withdrawn statement SPS RDC-6 Instalment arrangements for payment of tax debt. Statement provided for historical purposes only.

RDC-3 Payment of debt by compulsory deductions from bank accounts (Oct 99)

Withdrawn statement RDC-3 Payment of debt by compulsory deductions from bank accounts. Statement provided for historical purposes only.

RDC-2.1 Remission of penalties and interest (Sep 99)

Withdrawn statement RDC-2.1 Remission of penalties and interest. Statement provided for historical purposes only.

RDC-2 Remission of penalties and interest (Dec 97)

Withdrawn statement SPS RDC-2 Remission of penalties and interest. Statement provided for historical purposes only.

RDC-3.1 Payment of debt by compulsory deductions from bank accounts (Aug 99)

Withdrawn statement SPS RDC-3.1 Payment of debt by compulsory deductions from bank accounts. Statement provided for historical purposes only.

RDC-1 Extension of time applications from taxpayers without tax agents (Dec 97)

Withdrawn statement RDC-1 Extension of time applications from taxpayers without tax agents (1997). Statement provided for historical purposes only.

PRC-101 Tax Payments - when received in time (Dec 03)

Withdrawn PRC-101 Tax Payments - when received in time (Dec 03). Statement provided for historical purposes only.

GNL-440 Section 17 notices (Aug 04)

Withdrawn statement SPS GNL-440 Section 17 notices (requisitions for information). Statement provided for historical purposes only.

GNL-430 Retention of business records by electronic means (Dec 03)

Withdrawn GNL-430 Retention of business records by electronic means (Dec 03). Statement [provided for historical purposes only.

GNL-170 Release of information (Sep 01)

Withdrawn statement SPS GNL-170 Release of information. Statement provided for historical purposes only.

INV-500 Taxpayer amendments to tax returns (Oct 99)

Withdrawn statement SPS INV-500 Taxpayer amendments to tax returns. Statement provided for historical purposes only.

INV-321 Section 17 notices (Oct 99)

Withdrawn INV-321 Section 17 notices (Oct 99). Statement provided for historical purposes only.

INV-250 Voluntary disclosures (May 98)

Withdrawn statement INV-250 Voluntary disclosures (May 98). Statement provided for historical purposes only.

INV-230 Temporary shortfall - permanent reversal (May 98)

Withdrawn statement INV-230 Temporary shortfall - permanent reversal (May 98). Statement provided for historical purposes only.

INV-570 Application where returns are amended before due date (Feb 99)

Withdrawn INV-570 Application where returns are amended before due date (Feb 99). Statement provided for historical purposes only.

INV-295 Reduction of shortfall penalties for previous behaviour (Apr 04) (under review)

Withdrawn statement SPS INV-295 Reduction of shortfall penalties for previous behaviour. Statement provided for historical purposes only.

INV-245 Payment of shortfall penalty using losses (Mar 98)

Withdrawn statement INV-245 Payment of shortfall penalty using losses. Statement provided for historical purposes only.

INV-220 Evasion or similar act (Mar 98) (Withdrawn from 1 April 2003, in relation to tax positions taken on or after 1 April 2003).

Withdrawn statement INV-220 Evasion or similar act. Statement provided for historical purposes only.

INV-215 Abusive tax position (Mar 98) (Withdrawn from 1 April 2003, in relation to tax positions taken on or after 1 April 2003).

Withdrawn statement INV-215 Abusive tax position. Statement provided for historical purposes only.

INV-210 Gross carelessness (Mar 98) (Withdrawn from 1 April 2003, in relation to tax positions taken on or after 1 April 2003)

INV-210 Gross carelessness – withdrawn from Apr 2003. Statement provided for historical purposes only.

INV-206-Unacceptable interpretation - non application of a tax law (Mar 98) (Withdrawn from 1 April 2003, in relation to tax positions taken on or after 1 April 2003)

Withdrawn statement SPS INV-260 Unacceptable interpretation –non application of a tax law. Statement provided for historical purposes only.

INV-205-Unacceptable interpretation (Mar 98) (Withdrawn from 1 April 2003, in relation to tax positions taken on or after 1 April 2003)

Withdrawn statement INV-205-Unacceptable interpretation. Withdrawn 2003 and provided for historical purposes only.

INV-200-Not taking reasonable care (Mar 98) (Withdrawn from 1 April 2003, in relation to tax positions taken on or after 1 April 2003)

Withdrawn INV-200-Not taking reasonable care (Mar 98). Statement provided for historical purposes only.

INV-510-Requests to amend assessments (Aug 02) (under review)

Withdrawn statement INV-510-Requests to amend assessments. Statement provided for historical purposes only.

INV-350-Finalising agreements in tax investigations (Aug 98) (under review)

Withdrawn INV-350-Finalising agreements in tax investigations (Aug 98). Statement provided for historical purposes only.

INV-330-Tape recording Inland Revenue interviews (May 00)

Withdrawn statement SPS INV-330-Tape recording Inland Revenue interviews. Statement provided for historical purposes only.

INV-300-Acceptance of late objections under section 126 of the Tax Administration Act 1994 (Mar 97)

Withdrawn statement INV-300-Acceptance of late objections under s 126 of the Tax Administration Act 1994 (1997). Statement provided for historical purposes only.

INV-260 Notification of a pending audit or investigation (Feb 00)

Withdrawn statement SPS INV-260 - notification of a pending audit or investigation. Statement provided for historical purposes only.

GNL-150 Transferring land in excess of 4,500m2 - (Nov 98)

Withdrawn statement GNL-150 Transferring land in excess of 4,500m2. Statement provided for historical purposes only.

GNL-120 Non-standard balance dates for managed funds and "as agent" returns (Apr 01)

Withdrawn statement SPS GNL-120 Non-standard balance dates for managed funds and 'as agent' returns. Statement provided for historical purposes only.

INV-170-Timeliness in resolving tax disputes (Feb 02)

Withdrawn INV-170-Timeliness in resolving tax disputes (Feb 02). Statement provided for historical purposes only.

INV-150 Content Standards for Notice of Proposed Adjustment and Notice of response (Jul 99)

Withdrawn statement SPS INV-150 Content Standards for Notice of Proposed Adjustment and Notice of response. Statement provided for historical purposes only.

INV 140 - Fast-tracking small simple disputes (Dec 98)

Withdrawn statement SPS INV-140 Fast-tracking small simple disputes. Statement provided for historical purposes only.

INV-100 - Transitional Issues (Sep 96)

Withdrawn statement SPS INV-100 - Transitional Issues relating to disputes resolution regime. Statement provided for historical purposes only.

SPS 05/02 - Income Tax Act 2004 - Penalties and interest arising from unintended legislative changes (Jun 05)

Withdrawn statement SPS 05/02 - Penalties and interest arising from unintended legislative changes. Statement provided for historical purposes only.