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About standard practice statements

Standard practice statements describe how we will exercise a statutory discretion or deal with practical issues arising out of the administration of the Inland Revenue Acts.

Since January 2005, a new referencing system has been adopted for all new standard practice statements:

  • Those issued in the same calendar year will be sequentially numbered and prefixed with a 2-digit year to identify the age of the publication.
  • Those issued prior to 2005 will retain their original references until they are replaced or re-issued.


These statements outline how we deal with disputes resolution, for example timeliness, fast-tracking, and issuing notices of proposed adjustment and notices of response.

General statements

These statements outline the procedures we will follow in various situations, for example issuing notices, retaining records, releasing information and transferring land.


These statements outline how we deal with investigations, for example notification of a pending audit or investigation, tape recording Inland Revenue interviews and finalising agreements.


These statements outline how we deal with processing issues, for example when tax payments are considered to be received in time.

Returns and debt collection

These statements outline how we deal with returns and debt collection, including remission of penalties and interest, instalment arrangements and writing off tax debt.

Shortfall penalties

These statements outline how we deal with shortfall penalties, including reduction of penalties, voluntary disclosures, evasion, abusive tax position and so on.

Browse all standard practice statements