Part 4
Interest, relief, penalties and offences, rights of objection, and rights to challenge
Dispute procedures and rights to challenge:
Rights to challenge and challenge procedures
176Challenge to decision concerning treating borrowers as being physically in New Zealand
A borrower may challenge a decision by the Commissioner—
- not to treat the borrower as being physically in New Zealand under section 25 on the ground that that decision is not fair and reasonable:
- that a condition in any of clauses 2 to 10 of Schedule 1 is not satisfied by the borrower on the ground that that decision is erroneous:
- concerning the start and end dates for the period for which the borrower is treated as being physically in New Zealand under section 27(b)(i) on the ground that those dates are—
- not fair and reasonable; or
- erroneous:
- not fair and reasonable; or
- concerning the conditions that must apply or be met in order for the borrower to be treated as being physically in New Zealand under section 27(b)(ii) on the ground that those conditions are—
- not fair and reasonable; or
- erroneous.
- not fair and reasonable; or
Compare
Notes
- Section 176(a): amended, on , by section 71 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).