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  • Inland Revenue Department agrees to review decision to withhold information under Tax Administration Act

    Case notes
    Inland Revenue withheld information requested by taxpayer relating to audit and prosecution and contained on taxpayer’s income tax review file and penal action file—the reason for withholding was pursuant to s 81(4)(I) of Tax Administration Act—the Department was encouraged to reconsider the discretion used in this case in light of Tax Disputes Resolution Procedures introduced subsequent to the decision having been made—IRD agreed and on review released most of the information, hence the investigation was closed as the complaint was resolved
  • Inland Revenue agrees to write-off Child Support debt in circumstances

    Case notes
    Woman was overpaid Child Support when the child was no longer in custodian’s care—despite advising the then Department of Social Welfare (now Ministry of Social Development) and the then Child Support Agency, Inland Revenue Department advised custodian she needed to repay payments—complainant custodian claimed she had no means of knowing payments were being made incorrectly—Ombudsman’s investigation indicated appropriate action had not been taken by the Department when the complainant made inquiries—as a result, IRD agreed to write-off the debt in accordance with s152 of the Child Support Act 1991 and apologise to complainant