New Zealand Taxation Review Authority

The New Zealand Taxation Review Authority (TRA) is an independent body that reviews disputes between taxpayers and the Inland Revenue Department (IRD). When taxpayers disagree with tax assessments or decisions made by the IRD, they can appeal to the TRA. The Authority conducts hearings, examines evidence, and makes rulings based on tax laws. While the TRA's decisions can be appealed to the High Court on matters of law, its role is to ensure fairness and clarity in tax disputes, providing a vital check in the tax system for taxpayers and the government alike.