About this Guide

This factsheet gives a brief overview of the steps involved in a Commissioner initiated dispute. For more information on disputes please visit our website www.ird.govt.nz (search term: “disputes”).

When to use this Guide

If we disagree with a return you’ve filed, we can start the disputes process. This is called a Commissioner-initiated dispute.

The disputes process is designed to resolve disagreements as quickly as possible by:

• identifying all issues early
• full disclosure of the facts and evidence
• consultation between us.

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