About this Form

This form enables you to explain and support your interpretation or tax position taken in determining the tax payable in your return.

When to use this form

Complete this form only if the tax effect arising from the position taken is likely to exceed both:

• $10,000, and
• the lesser of $200,000 and 1% of the total tax payable in your return.

Complete a separate form for each tax interpretation you wish to explain.

What you will need

• Your IRD or GST number
• An overview of the position taken
• The basis on which your interpretation is made (such as, case law on the subject, contents of any legal opinions, legal articles and related material)
• Reference to any Inland Revenue public or binding rulings
• A calculation, if necessary, to show the position and how it was reached

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