Taxation Review Authorities Act 1994

Taxation Review Authorities

14: Seal

You could also call this:

"The Authority's Official Stamp"

Illustration for Taxation Review Authorities Act 1994

You will notice that every Taxation Review Authority has its own seal. This seal is recognised by all courts. The courts will know the seal when they see it.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM347486.

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

13B: Small claims jurisdiction of Authorities, or

"What small claims Taxation Review Authorities can decide"

15: An Authority to be a commission of inquiry, or

"The Authority is like a group that investigates taxation issues."

Part 2Taxation Review Authorities

14Seal

Every Authority shall have a seal which shall be judicially noticed in all courts.

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1974 No 133 s 32