Taxation Review Authorities Act 1994

Proceedings before Authorities

19: Sittings of an Authority

You could also call this:

"When and where Taxation Review Authority meetings happen"

Illustration for Taxation Review Authorities Act 1994

You can attend a Taxation Review Authority meeting at a time and place they choose. They can change the time or place of a meeting before or during the meeting. If the Authority is not available, the Registrar or Deputy Registrar can make decisions about changing a meeting time or place.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM348306.

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

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Government and voting > Government departments

18: Grounds of objection and burden of proof, or

"What you can say when you disagree and how to prove it"

20: Power to proceed if either party fails to attend, or

"What happens if you miss a tax hearing?"

Part 3Proceedings before Authorities

19Sittings of an Authority

Sittings of an Authority shall be held at such times and places as the Authority from time to time appoints.
An Authority may adjourn any sitting from time to time or place to place either before the time of the sitting or at the sitting.
During the absence of the Authority or the Authority’s inability to act, from any cause, the Registrar to the Authority or, where the Registrar is also absent or unable to act from any cause, the Deputy Registrar to the Authority, shall have the same powers as the Authority to adjourn a sitting.

Compare

1974 No 133 s 37