Taxation Review Authorities Act 1994

Proceedings before Authorities

21: Authority may dismiss frivolous or vexatious proceedings

You could also call this:

"The Authority can stop cases that are not serious or are meant to cause delay."

Illustration for Taxation Review Authorities Act 1994

You can take an objection or challenge to an Authority. The Authority can dismiss it if they think it is frivolous or vexatious. This means the objection or challenge is not serious or is only made to cause delay.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM348312.

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

Topics:

Crime and justice > Courts and legal help

20B: Use of electronic facilities to hear matters, or

"Hearings can be held by phone or video if the Authority thinks it's suitable"

21A: Authority may strike out, determine, or adjourn proceeding, or

"The Authority can stop, decide, or postpone a tax problem hearing"

Part 3Proceedings before Authorities

21Authority may dismiss frivolous or vexatious proceedings

An Authority may at any time dismiss any objection or challenge, if the Authority is satisfied that the objection or challenge is frivolous or vexatious or is made solely for the purpose of delay.

Compare

1974 No 133 s 39

Notes

Section 21 heading: substituted, on 26 July 1996 (applying on and after 1 October 1996), by section 7 of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
Section 21: amended, on 26 July 1996 (applying on and after 1 October 1996), by section 7 of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).