Taxation Review Authorities Act 1994

Proceedings before Authorities

22B: Power to order costs for filing fees

You could also call this:

"Asking for your filing fee back from the Commissioner"

Illustration for Taxation Review Authorities Act 1994

You can ask an Authority to make the Commissioner pay you back. The Authority can order the Commissioner to pay you an amount. This amount is not more than the filing fee you paid.

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 It might be out of date or be missing some parts.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

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1262300.

This page was last updated on 4 January 2026 — View changes

Topics:

Crime and justice > Courts and legal help

22: Power to order costs in certain cases, or

"Paying costs if you miss a hearing"

23: Proceedings not to abate by reason of death, or

"What happens to a court case if someone dies during it"

Part 3Proceedings before Authorities

22BPower to order costs for filing fees

An Authority may order the Commissioner to pay to an objector or a disputant an amount of costs not more than the filing fee paid by the objector or disputant under the relevant regulation.

Notes

Section 22B: inserted, on 1 April 2008, by section 290 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).