Taxation Review Authorities Act 1994

Proceedings before Authorities

20: Power to proceed if either party fails to attend

You could also call this:

"What happens if you miss a tax hearing?"

Illustration for Taxation Review Authorities Act 1994

If you are involved in a tax dispute and you or the other party do not show up to the hearing, the Authority can decide what to do. They can delay the hearing, make a decision without you, or dismiss your objection if you are the one who did not show up. If the Authority makes a decision without you, you can ask for a rehearing if you think it is fair. If you ask for a rehearing, the Authority might agree to it. When this happens, their first decision will no longer apply. You will get another chance to have your case heard.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM348307.

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

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Crime and justice > Courts and legal help

19: Sittings of an Authority, or

"When and where Taxation Review Authority meetings happen"

20A: Hearing on papers, or

"The Authority decides a case just by reading the documents, after asking you what you think."

Part 3Proceedings before Authorities

20Power to proceed if either party fails to attend

If either the objector or the disputant or the Commissioner fails to appear or be represented at the hearing of an objection or challenge before an Authority, the Authority may—
adjourn the hearing; or
determine the objection or challenge in the absence of the party so failing to appear or be represented; or
where it is the objector or challenger who fails to appear or be represented, dismiss the objection or challenge.

Where under this section an Authority determines or dismisses an objection or challenge in the absence of any party, the Authority on the application of that party may, if the Authority thinks fit, grant a rehearing of the objection or challenge or, as the case may be, again set down the dismissed objection or challenge for a hearing. When such a rehearing is granted or new hearing set down, the determination of the Authority made on the initial hearing, or its dismissal of the objection or challenge, shall immediately cease to have effect.

Compare

1974 No 133 s 38

Notes

Section 20(1): amended, on 26 July 1996 (applying on and after 1 October 1996), by section 6(1)(a) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
Section 20(1): amended, on 26 July 1996 (applying on and after 1 October 1996), by section 6(1)(c) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
Section 20(1)(b): amended, on 26 July 1996 (applying on and after 1 October 1996), by section 6(1)(c) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
Section 20(1)(c): amended, on 26 July 1996 (applying on and after 1 October 1996), by section 6(1)(b) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
Section 20(1)(c): amended, on 26 July 1996 (applying on and after 1 October 1996), by section 6(1)(c) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
Section 20(2): amended, on 26 July 1996 (applying on and after 1 October 1996), by section 20(2) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).