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Application and processing fees

Regulations 3(1) and 11(1) of the Income Tax (Determinations) Regulations 1987 require Inland Revenue to charge for accrual regime determinations made in terms of section 90 of the Tax Administration Act 1994.

The criteria for setting these fees are set out in regulations 11(2) and 11(3).

The GST inclusive fees are:

  • application fee (non-refundable): $322.00
  • processing fee (per hour or part thereof, exclusive of the first two hours): $161.00

Regulation 13 allows the Commissioner to waive fees in exceptional circumstances, either in full or in part.

See IR735 - Application for determination relating to financial arrangements

Email applications to [email protected].