Panel Process

Submissions will be referred by the Secretariat to the Panel in a timely manner, along with a report from Inland Revenue officials setting out their analysis, options and recommendation for dealing with the issue – the timing of this will depend on the complexity of the issue.

The Secretariat will forward a copy of Inland Revenue's report to the submitter and the submitter may make further comment to the Secretariat within 10 working days from the date the report is sent.

The Panel will meet as required to consider the issues and, in particular, whether there has been an unintended change in the law through the rewrite process.

If the Panel considers there has been an unintended change in the law, the Panel will make a recommendation to the Minister of Revenue as to the appropriate course of action, for example, whether the ITA 2004 or ITA 2007 should be amended or whether the change should be retained.

In some cases urgency may be required, for example, in the case of a dispute with Inland Revenue over the interpretation of the ITA 2004 or ITA 2007.  If this is the case, the Panel is prepared to consider the matter expeditiously.  Any need for urgency will need to be brought to the Secretariat's attention at the time an issue is submitted.  In such cases it may be necessary to depart from the process outlined above.