During the Covid-19 Level 4 lockdown, the Taxation Review Authority will be closed.
Any hearings that had been set down during the period of the lockdown have been adjourned. You will be contacted with new dates in the future, once the lockdown has been lifted.
The Authority is unable to process any new or existing applications during this period of lockdown, however you may wish to submit new information to the email address on the website.
Thank you for your co-operation.
After Inland Revenue has reviewed your case, it will send you a letter to tell you the decision. If you want the Authority to review this decision, you must apply within 2 months of the date of Inland Revenue’s letter to you.
Use this form to apply:
It costs $410 (including GST) to apply for a review. This fee can be paid by credit card, debit card or cheque.
If you are paying by credit or debit card, fill in and send us this form with your notice of claim:
If you are paying by cheque, please make the cheque out to the ‘Ministry of Justice’ and send it with your notice of claim.
You need to send us 3 copies of this form, Inland Revenue’s decision and any other relevant documents, and the fee (cheques only) to:
Taxation Review Authority
DX SX 11159
You also need to serve a copy of your application (including all relevant documents) to the Commissioner of Inland Revenue. You must do this within 10 working days of sending your application to us. You'll need to use this street address to serve your documents to Inland Revenue. A courier can deliver them.
Litigation Management Unit
Inland Revenue Department
Level 11, Asteron House
55 Featherston Street
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