Taxation Review Authorities Act 1994

Taxation Review Authorities

13A: General jurisdiction of Authorities

You could also call this:

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

Illustration for Taxation Review Authorities Act 1994

You have a Taxation Review Authority that can make decisions on certain matters. The Authority can hear and determine objections that are allowed under the Tax Administration Act 1994 and this Act. It can also hear and determine challenges that are allowed under the Tax Administration Act 1994 and this Act. You can take appeals to the Authority under sections 58A to 58X of the Charities Act 2005. The Authority has the power to hear and determine these appeals. This means you can ask the Authority to review a decision. The Authority's role is to hear and determine these matters in a fair and impartial way. It must follow the rules set out in the Tax Administration Act 1994 and this Act. You can find more information about the Tax Administration Act 1994 on the New Zealand legislation website https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM348342

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM347479.

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

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13: Functions of an Authority, or

"What a Taxation Review Authority Does"

13AB: Orderly and efficient operation, or

"Helping Taxation Review Authorities work properly and efficiently"

Part 2Taxation Review Authorities

13AGeneral jurisdiction of Authorities

Every Authority established under section 5 has a general jurisdiction—
to hear and determine objections that this Act and the Tax Administration Act 1994 authorise the Authority to hear and determine; and
to hear and determine challenges—
1. that this Act and the Tax Administration Act 1994 authorise the Authority to hear and determine; and
to hear and determine appeals under sections 58A to 58X of the Charities Act 2005.

Notes

Section 13A: inserted, on 26 July 1996 (applying on and after 1 October 1996), by section 3 of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
Section 13A(b)(ii): repealed, on 29 August 2011 (applying for a dispute or challenge, in relation to which there has been no election into the small claims jurisdiction of a Taxation Review Authority before 29 August 2011), by section 213(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 13A(c): inserted, on 5 July 2024, by section 36 of the Charities Amendment Act 2023 (2024 No 34).