Disputes and Rulings Processes

The unintended legislative change process set out in this Panel Statement does not affect the operation of the disputes process or the rulings process.  The unintended legislative change process sits alongside those statutory processes.

In each case, taxpayers and Inland Revenue will need to consider whether commencement of a dispute could be delayed or continuation of a dispute be suspended while an issue is referred through this process.  This process does not override existing legislative time-bar or response periods.

Please note the ITA 2007 contains savings provisions that allow existing binding rulings to continue to apply.