Accrual determination 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 for applications received on or after 2 November 2012
• processing fee (per hour or part thereof, exclusive of the first two hours) $161.00 for processing fees invoiced on or after 2 November 2012.

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

Applications for determinations should be made to:

Team Manager
Technical Services
Office of the Chief Tax Counsel
Inland Revenue National Office
PO Box 2198
WELLINGTON

The information relating to applications is set out in regulation 3(1).