Taxation Review Authorities Act 1994

Taxation Review Authorities

13B: Small claims jurisdiction of Authorities

You could also call this:

"What small claims Taxation Review Authorities can decide"

Illustration for Taxation Review Authorities Act 1994

You can find information about the small claims jurisdiction of Taxation Review Authorities in section 13B. This section was repealed on 29 August 2011, which means it is no longer in force, by section 214(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011. You can read more about this change on the Taxation (Tax Administration and Remedial Matters) Act 2011 page.

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 It might be out of date or be missing some parts.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=DLM347481.

This page was last updated on 24 December 2025 — View changes

Topics:

Money and consumer rights > Taxes

13AB: Orderly and efficient operation, or

"Helping Taxation Review Authorities work properly and efficiently"

14: Seal, or

"The Authority's Official Stamp"

Part 2Taxation Review Authorities

13BSmall claims jurisdiction of Authorities (Repealed)

Notes

Section 13B: repealed, on 29 August 2011 (applying for a dispute or challenge, in relation to which there has been no election into the small claims jurisdiction of a Taxation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 214(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).