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Taxation Review Authorities Act 1994

Taxation Review Authorities

13: Functions of an Authority

You could also call this:

"What a Taxation Review Authority Does"

Illustration for Taxation Review Authorities Act 1994

You have a role in a Taxation Review Authority. Your job is to hear and decide on objections to tax assessments and other decisions made by the Commissioner. These decisions are made under the Inland Revenue Acts. You also hear and decide on appeals under the Charities Act 2005, looking at sections like 58A to 58X of that Act.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM347477.

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Topics:
Government and voting > Government departments
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"Government workers must keep people's tax information secret"

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13A: General jurisdiction of Authorities, or

"The Authority's role is to make fair decisions on tax matters."

Part 2Taxation Review Authorities

13Functions of an Authority

  1. The functions of an Authority are to sit as a judicial authority for hearing and determining objections and challenges—

  2. to assessments of tax; and
    1. to other decisions or determinations of the Commissioner—
        1. authorised by the Inland Revenue Acts.

      1. The functions of an Authority are also to sit as a judicial authority for hearing and determining appeals under the Charities Act 2005 (see sections 58A to 58X of that Act) in accordance with the provisions of that Act.

      Notes
      • Section 13: substituted, on (applying on and after 1 October 1996), by section 3 of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
      • Section 13(2): inserted, on , by section 35 of the Charities Amendment Act 2023 (2024 No 34).