Taxation Review Authorities Act 1994

Purpose and construction

2: Purpose of Act

You could also call this:

"This Act is about how Taxation Review Authorities work in New Zealand."

Illustration for Taxation Review Authorities Act 1994

The purpose of this Act is to re-enact the law about Taxation Review Authorities. You will find this law in the Inland Revenue Department Act 1974. This Act also says Taxation Review Authorities will hear and decide appeals under the Charities Act 2005. The Act changes how the law is written, but it does not change what the law means. This Act is about how Taxation Review Authorities work, and it includes rules from an older law.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM347450.

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

Topics:

Government and voting > Government departments

1: Short Title and commencement, or

"This law is called the Taxation Review Authorities Act 1994 and starts on 1 April 1995."

3: Interpretation, or

"What special words mean in this law"

Part 1Purpose and construction

2Purpose of Act

The purpose of this Act is to—
re-enact the law contained in the Inland Revenue Department Act 1974 as it relates to Taxation Review Authorities; and
provide that Taxation Review Authorities are to sit as a judicial authority for hearing and determining appeals under the Charities Act 2005.

The reorganisation of the provisions and the changes of style and language carried out by this Act in relation to provisions of the Inland Revenue Department Act 1974 are not intended to affect the interpretation or effect of those provisions as they are included in this Act.

Notes

Section 2(1): replaced, on 5 July 2024, by section 34 of the Charities Amendment Act 2023 (2024 No 34).