What happens next

Acknowledgment of your claim

Once we receive your notice of claim, we’ll send you an acknowledgement and a receipt for your application fee.

Phone conference & directions hearing

The Authority may hold a phone conference before the hearing to make sure everyone has the information they need. It may also arrange a directions hearing to ensure progress is being made on the claim.

The hearing

Time & place

At least 10 days before your case is due to be heard, we’ll tell you the day and time of your hearing.

Hearings are formal and are not open to the public.

Who can attend?

Participants at the hearing include you and your lawyer or agent, and a Crown lawyer or other representative of the Commissioner of Inland Revenue.

What to expect at the hearing

You or your lawyer will present your case. You can call witnesses and the other party is allowed to question them.  

The other party will present the reasons for its decision and may ask you questions. They may also present witnesses, whom you can question.

The Authority may ask some questions.

You or your lawyer will have the opportunity to ask questions or discuss anything that has been said.

The decision

The Authority will let you know, in writing, of its decision and its reasons, after the hearing.

Failure to follow court orders

If you don’t follow the court’s orders, this will be reported to the judge. Parties who don’t meet time obligations must provide details of the steps taken to progress the appeal. If you don’t comply with the court’s directions, your appeal may be dismissed.

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