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Taxation Review Authorities Act 1994

Taxation Review Authorities

5: Establishment of Taxation Review Authorities

You could also call this:

"Setting up groups to help with tax laws"

Illustration for Taxation Review Authorities Act 1994

You can have one or more Taxation Review Authorities to help with tax laws. The Governor-General can give each Authority a special name if there is more than one. You appoint an Authority with the Governor-General choosing them based on what the Minister of Justice recommends. You make up an Authority with one person who is a District Court Judge or a lawyer with at least 7 years of experience. Being an Authority does not mean you work for the government for the purposes of the Public Service Act 2020 or the Government Superannuation Fund Act 1956. The Governor-General appoints the Authority based on the Minister of Justice's recommendation.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM347466.

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Topics:
Money and consumer rights > TaxesGovernment and voting > Government departments
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Part 2Taxation Review Authorities

5Establishment of Taxation Review Authorities

  1. For the purposes of the Inland Revenue Acts there shall be established 1 or more Taxation Review Authorities.

  2. If more than 1, any Authority may be given such distinctive designation as the Governor-General determines, and any such designation may from time to time be changed by the Governor-General.

  3. Every Authority shall consist of one person, being a District Court Judge or a barrister or solicitor of the High Court of not less than 7 years’ practice.

  4. Every Authority shall be appointed by the Governor-General on the recommendation of the Minister of Justice.

  5. No person shall be deemed to be employed in the service of the Sovereign for the purposes of the Public Service Act 2020 or the Government Superannuation Fund Act 1956 by reason only of the person being an Authority.

Compare
  • 1974 No 133 s 23
Notes
  • Section 5(5): editorial change made by the PCO, on , under sections 86(1) and 87(a) of the Legislation Act 2019 (2019 No 58).
  • Section 5(5): amended, on , by section 135 of the Public Service Act 2020 (2020 No 40).