Taxation Review Authorities Act 1994

Proceedings before Authorities

16: Hearing of proceedings

You could also call this:

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

Illustration for Taxation Review Authorities Act 1994

When you go to an Authority for a hearing, they follow rules set out in the Act and any regulations. The Authority can decide its own procedure, following the Act and any practice notes issued under section 25B. You can appear personally or have a representative, like a lawyer, with you. The Authority has the same powers as the Commissioner when making a decision. You and the Commissioner can both appear or be represented at the hearing. Usually, no costs are awarded to or against you or the Commissioner, except as provided in section 22 or 22B. The hearing is not open to the public. This means only the people involved can attend the hearing.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM347489.

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

Topics:

Crime and justice > Courts and legal help

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

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

17: Evidence in proceedings before an Authority, or

"What evidence can be used when making a decision in a tax dispute"

Part 3Proceedings before Authorities

16Hearing of proceedings

The procedure for the institution, hearing, and determination of any proceedings before an Authority shall, subject to the provisions of the Act authorising the hearing and determination of the objection or challenge by an Authority, be in accordance with the provisions of this Act and with any regulations relating to those proceedings, and, subject to those provisions and any practice notes issued under section 25B, an Authority may determine the Authority’s own procedure.
For the purpose of hearing and determining any objection or challenge, an Authority shall have all the powers, duties, functions, and discretions of the Commissioner in making the determination.
In respect of any proceedings before an Authority—
the objector or disputant and the Commissioner shall each be entitled to appear personally or be represented by a barrister or solicitor of the High Court or by any other person:
except as provided in section 22 or 22B, no costs shall be awarded to or against the objector or disputant or the Commissioner.

The hearing of an objection or a challenge before an Authority shall not be open to the public.

Compare

1974 No 133 s 34

Notes

Section 16 heading: substituted, on 26 July 1996 (applying on and after 1 October 1996), by section 4 of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
Section 16(1): amended, on 14 November 2018, by section 315 of the Tribunals Powers and Procedures Legislation Act 2018 (2018 No 51).
Section 16(1): amended, on 26 July 1996 (applying on and after 1 October 1996), by section 4(1)(a) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
Section 16(1): amended, on 26 July 1996 (applying on and after 1 October 1996), by section 4(1)(b) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
Section 16(2): amended, on 26 July 1996 (applying on and after 1 October 1996), by section 4(2) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
Section 16(3)(a): amended, on 26 July 1996 (applying on and after 1 October 1996), by section 4(3) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
Section 16(3)(b): amended (with effect on 1 April 2008), on 6 October 2009 (applying for the 2008–09 and later income years), by section 859(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Section 16(3)(b): amended, on 26 July 1996 (applying on and after 1 October 1996), by section 4(3) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
Section 16(4): amended, on 26 July 1996 (applying on and after 1 October 1996) by section 4(4) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).