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Inland Revenue

Tax Policy


Summary of recommendations


Committee procedure

Term of reference A

To review the powers of the Commissioner of Inland Revenue to assess and collect income tax pursuant to the Tax Administration Act 1994 and other relevant Acts and to assess whether these powers are justified

Term of reference B

To review the Inland Revenue Department’s application of the compliance and penalties regime established under the tax acts, including the process by which and the rate at which use of money interest is set, and also the simultaneous application of late payment penalties

Term of reference C

To review the debt management practices and the adequacy of the powers of the Inland Revenue Department to remit tax liabilities or enter into arrangements for deferring the payment of tax and the department’s operation of its powers

Term of reference D

To examine the feasibility and desirability of establishing a tax ombudsman to investigate taxpayer complaints

Term of reference E

To review whether the structure, operation and culture of the Inland Revenue Department, and its understanding of the law, have affected the department’s application of the compliance and penalties regimes and the service it provides to taxpayers and their agents


Appendix A

Appendix B