Tax assessments and certain decisions made by Inland Revenue can be challenged by commencing a proceeding with the Authority. However, there are processes that must be completed with Inland Revenue first, and only then is it possible to file a valid proceeding with the Authority. Inland Revenue provides information on its website www.ird.govt.nz(external link) regarding the tax dispute process and the steps you need to complete with Inland Revenue.
When considering where a claim should be heard, the Authority will consider and take account the location and convenience of the parties.