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Rotorua office temporarily closed | Our Rotorua office will be closed from 12pm 17 January 2025 until 30 January 2025. For anything urgent, you can call our contact centre.

Disagreements and the disputes process

If you disagree with an assessment or decision regarding your tax or child support, you may need to follow a formal process.

Dispute a general tax decision or assessment

If we can't agree on a disputable decision or assessment you may need to follow the disputes process. This process makes sure your rights are protected if the matter goes to court.

You may start the disputes process if you:

  • disagree with a disputable decision or assessment we've made, or
  • want to propose an adjustment to your tax return
  • and you've been unable to resolve the issue with us.

We may start the disputes process if we disagree with a return you've filed and have been unable to resolve the issue with you.

Disputes process initiated by the taxpayer (you)

Disputes process initiated by the Commissioner

Child support objections

You can also make changes to returns without using the disputes process.

Fixing mistakes in my return

Last updated: 28 Apr 2021
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