You'll need to include the relevant destination code in your correspondence. These are listed in the table below.
||Description of correspondence
||Audit or investigation. This includes voluntary disclosures and anonymous information.
||Corporates. This includes all portfolio investment entities (PIEs).
Debt and return management. This includes requests for:
- instalment arrangements
- remission of penalties on tax owing
- extensions of time, and
- late filing penalties.
- linking and delinking clients
- explanations of account balances or assessments
- IRD number queries
- refund of payment queries
- requests for notices of assessment
- special tax code applications
- tax type registrations
- early payment discount applications.
- amended returns
- family assistance queries
- herd schemes
- income equalisation
- name and address changes
- nominated persons
- pre-printed stationery requests
- provisional tax re-estimates
- overseas tax credits
- rebate from queries and transfers.
- accounting period changes
- balance date changes
- certificates of exemption
- ceasing companies
- ceasing tax types
- charitable approvals
- client bulk transfers
- Privacy Act and OIA requests
- shareholder salary
- student loans.