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New Zealand's tax dispute procedure : time for a change by Mark Keating

By: Keating, Mark.
Series: Taxation Today.Publisher: , New Zealand 2009Description: 31-40.Subject(s): TAX DISPUTES | TAX LAW | TaxSummary: Examines matters arising out of Inland Revenue's adjudication process and further discusses a number of reform proposals, before concluding that the procedure is flawed, too lengthy and too costly and may cause taxpayers to abandon their dispute. Proposes that tax disputes be resolved under a similar regime to the family and employment dispute regimes. [Part three of a three part article. Part 1 ID 32513. Part 2 ID 32581].
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Examines matters arising out of Inland Revenue's adjudication process and further discusses a number of reform proposals, before concluding that the procedure is flawed, too lengthy and too costly and may cause taxpayers to abandon their dispute. Proposes that tax disputes be resolved under a similar regime to the family and employment dispute regimes. [Part three of a three part article. Part 1 ID 32513. Part 2 ID 32581].

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