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Taxation Review Authorities Act 1994

Taxation Review Authorities

15: An Authority to be a commission of inquiry

You could also call this:

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

Illustration for Taxation Review Authorities Act 1994

You have an Authority that looks at taxation issues. This Authority is like a commission of inquiry, which is explained in the Commissions of Inquiry Act 1908. The Commissions of Inquiry Act 1908 rules apply to the Authority, except for the parts about costs. You can think of the Authority like a group that investigates issues. The Authority, or people working for it, can ask people to come and give evidence or bring documents. They can do things to help them hear and decide on matters. The Authority follows rules from the Commissions of Inquiry Act 1908, which you can find on the Commissions of Inquiry Act 1908 webpage, but it does not follow the rules about costs, which are in sections 11 and 12.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM347487.

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Topics:
Government and voting > Government departments
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"The Authority's Official Stamp"

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16: Hearing of proceedings, or

"A hearing is a private meeting where you discuss your tax problem with an Authority."

Part 2Taxation Review Authorities

15An Authority to be a commission of inquiry

  1. Every Authority shall, within the scope of the Authority’s jurisdiction, be deemed to be a commission of inquiry under the Commissions of Inquiry Act 1908, and, subject to this Act and any regulations made under this Act, all the provisions of that Act, except sections 11 and 12 (which relate to costs), shall apply accordingly.

  2. An Authority, or the Registrar or Deputy Registrar purporting to act by direction or with the authority of an Authority, may issue summonses requiring the attendance of witnesses before the Authority or the production of any document, or may do any other act preliminary or incidental to the hearing of any matter by the Authority.

Compare
  • 1974 No 133 s 33
Notes
  • Section 15(2): amended, on , by section 215 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).