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Taxation Review Authorities Act 1994

Proceedings before Authorities

17: Evidence in proceedings before an Authority

You could also call this:

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

Illustration for Taxation Review Authorities Act 1994

When you are in a proceeding before an Authority, they can look at any information that might help them make a decision. This information can be a statement, document, or any other matter that the Authority thinks is relevant. The Authority can consider this information even if it would not normally be allowed in a court of law. You can give the Authority a copy of your account from a bank or company, and they can look at the details in it. The Authority can also look at documents from a local authority or public authority. They can consider the information in these documents when making their decision. If the Commissioner gives you a disclosure notice and you challenge their decision, you can only talk about the issues that you and the Commissioner have already discussed. But the Authority can let you raise new issues if you could not have known about them earlier, and if not discussing them would be unfair to you or the Commissioner. The Authority follows the rules in the Evidence Act 2006 when looking at evidence. This means they consider the information in the same way a court would. The Authority can consider information from a co-operative company, which is a type of company that is owned and controlled by its members. A widely-held company is a company that has many shareholders, and its meaning is explained in section YA 1 of the Income Tax Act 2007. If you are challenging a decision, you and the Commissioner can agree to add more information to your statement of position, as explained in section 89M(13) of the Tax Administration Act 1994. The Authority can also consider section 89A of the Tax Administration Act 1994 when deciding whether to allow new issues to be raised.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM347495.

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Part 3Proceedings before Authorities

17Evidence in proceedings before an Authority

  1. Except as provided by subsections (2A) and (2B), an Authority may receive as evidence any statement, document, information, or matter that in the opinion of the Authority may assist the Authority to deal effectually with the proceedings before the Authority, whether or not the same would be otherwise admissible in a court of law.

  2. Without limiting the generality of subsection (1), an Authority may receive, without formal proof—

  3. a copy, duly certified as correct by any responsible officer of a bank or of a widely-held company or co-operative company, of any person’s account with that bank or company, and may take into consideration any entry or particular contained in that account:
    1. a copy, duly certified as correct by any responsible officer of a local authority or public authority, of any document in the possession of that authority, and may take into consideration any statement or particular contained in that document.

      1. Unless subsection (2B) applies, if the Commissioner issues a disclosure notice to a disputant, and the disputant challenges the disputable decision, the Commissioner and the disputant may raise in the challenge only the issues and the propositions of law that are disclosed in the Commissioner's and disputant's statements of position.

      2. An Authority may, on application by a party to a challenge to a disputable decision, allow the applicant to raise in the challenge new propositions of law, and new issues, if satisfied that—

      3. the applicant could not at the time of delivery of the applicant’s statement of position, with due diligence, discern those propositions of law or issues; and
        1. having regard to the provisions of section 89A of the Tax Administration Act 1994 and the conduct of the parties, the Authority considers admission of those propositions of law, or issues is necessary to avoid manifest injustice to the Commissioner or the disputant.

          1. For the purposes of subsection (2A), a statement of position includes additional information which the Commissioner and the disputant agree (under section 89M(13) of the Tax Administration Act 1994) to add to the statement of position.

          2. Subject to the preceding provisions of this section, the Evidence Act 2006 shall apply to an Authority and to all proceedings before an Authority, as if an Authority were a court within the meaning of that Act.

          3. In this section—

            co-operative company means—

            1. a co-operative company registered under the Co-operative Companies Act 1956 or the Co-operative Companies Act 1996; or
              1. a co-operative dairy company within the meaning of the Co-operative Dairy Companies Act 1949 or Part 3 of the Co-operative Companies Act 1996

                widely-held company has the same meaning as in section YA 1 of the Income Tax Act 2007.

                Compare
                • 1974 No 133 s 35
                Notes
                • Section 17(1): amended, on (applying on and after 1 October 1996), by section 5(1) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
                • Section 17(2A): substituted, on (applying for a dispute or challenge, in relation to which a disclosure notice is issued on or after 29 August 2011), by section 216(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                • Section 17(2B): inserted, on (applying on and after 1 October 1996), by section 5(2) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
                • Section 17(2B): amended, on (applying for a dispute or challenge, in relation to which a disclosure notice is issued on or after 29 August 2011), by section 216(2)(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                • Section 17(2B)(a): amended, on (applying for a dispute or challenge, in relation to which a disclosure notice is issued on or after 29 August 2011), by section 216(2)(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                • Section 17(2B)(b): amended, on (applying for a dispute or challenge, in relation to which a disclosure notice is issued on or after 29 August 2011), by section 216(2)(c) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                • Section 17(2C): inserted, on (applying on and after 1 October 1996), by section 5(2) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
                • Section 17(2C): amended, on , by section 122(2) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
                • Section 17(3): amended, on , by section 216 of the Evidence Act 2006 (2006 No 69).
                • Section 17(4) co-operative company: substituted, on , by section 51 of the Co-operative Companies Act 1996 (1996 No 24).
                • Section 17(4) widely-held company: amended, on (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).