Plain language law

New Zealand law explained for everyone

Student Loan Scheme Act 2011

Interest, relief, penalties and offences, rights of objection, and rights to challenge - Dispute procedures and rights to challenge - Dispute procedures

173: Part 4A of Tax Administration Act 1994 applies to disputes under this Act

You could also call this:

“How to handle disagreements about your student loan”

If you have a disagreement with the Commissioner about your student loan, you can use the same procedures that are used for tax disputes. These procedures are described in Part 4A of the Tax Administration Act 1994. They will be adjusted as needed to fit student loan disputes.

However, there are two types of disagreements where you can’t use these procedures. The first is if you disagree with the details of a loan advance that was made or charged to you. The second is if you disagree with the Commissioner’s decision about whether an organisation should be listed as a charity.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM3180364.

Topics:
Education and learning > Higher education Money and consumer rights > Banking and loans
Previous

172: Notification of Disputes Tribunal's or District Court's decision about objection, or

"Court tells tax office about student loan decision"

Next

174: Dispute process must be completed before challenge is made, or

"You must finish the dispute steps before you can challenge a student loan decision"

Part 4 Interest, relief, penalties and offences, rights of objection, and rights to challenge
Dispute procedures and rights to challenge: Dispute procedures

173Part 4A of Tax Administration Act 1994 applies to disputes under this Act

  1. The procedures in Part 4A of the Tax Administration Act 1994 apply, with all necessary modifications, to a dispute between a person and the Commissioner under this Act.

  2. However, subsection (1) does not apply to an objection to—

  3. the details of a loan advance made or charged to a borrower (see section 167); or
    1. a decision of the Commissioner under sections 27C to 27E (which relate to decisions on the listing of an entity as a charity).

      Compare
      Notes
      • Section 173(2): replaced, on , by section 23 of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).