This practical guide sets out the statute and case law applying to the disputes regime in tax administration and contains a detailed analysis of the history, policy and application of the relevant provisions. It provides useful commentary on issues that remain unsettled, untested or still subject to dispute.

Written by Mark Keating, barrister and senior lecturer in tax law at the University of Auckland, this book is an essential resource for tax lawyers and accountants.

The guide:

• outlines every aspect of the disputes resolution process
• explains and analyses the statutory provisions and administrative rules
• examines all relevant case law
• identifies the available options on how to conduct disputes
• highlights potential pitfalls in the regime to avoid.

“As Tax Director at the Institute of Chartered Accountants of New Zealand I continue to see cases of disputes over the application of the tax disputes rules. This is unfortunate, as these rules should be clear and coherent for both taxpayers and the IRD. The ability for taxpayers to dispute tax positions and outcomes with the Commissioner is central to the good workings of a tax system.

Mark Keating's work in this area shines a light into some of the darker recesses of the disputes rules that are not readily apparent to those who do not specialise in this area. The material in this book goes further than a general guide on this important topic. Rather, it is the culmination of many years' work and study of the tax dispute rules, and should be a reference for anyone advising on tax disputes, both within the IRD and on behalf of taxpayers.”

Craig Macalister, Tax Director, NZICA