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Taxation Review Authorities Act 1994

Proceedings before Authorities

22: Power to order costs in certain cases

You could also call this:

"Paying costs if you miss a hearing"

Illustration for Taxation Review Authorities Act 1994

You can be ordered to pay costs if you do not show up to a hearing. This can happen if you are the Commissioner, an objector, or a disputant. You might have to pay the Crown a reasonable sum of money. If an Authority makes an order, you can appeal it under section 26. The appeal will be treated like a determination of the Authority. The amount of costs will be treated like an amount of tax or duty. To enforce an order, a copy can be lodged in the District Court. The order will be treated like a final judgment of the court. This means you will have to pay the costs ordered by the Authority.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM348314.

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Topics:
Crime and justice > Courts and legal help
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21A: Authority may strike out, determine, or adjourn proceeding, or

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

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22B: Power to order costs for filing fees, or

"Asking for your filing fee back from the Commissioner"

Part 3Proceedings before Authorities

22Power to order costs in certain cases

  1. Where—

  2. the Commissioner or an objector or a disputant fails to appear at the time fixed for any hearing of an objection or challenge before an Authority, or fails to give adequate notice of the abandonment or settlement of the objection or challenge; or
    1. an Authority dismisses a proceeding under section 21, or strikes out a proceeding under section 21A,—
        1. the Authority may order the Commissioner or the objector or a disputant, as the case may require, to pay to the Crown such sum in respect of the costs of the Authority as the Authority considers reasonable.

      1. An order by an Authority under this section shall be subject to appeal under section 26 as if—

      2. the order were a determination of the Authority on an objection or challenge, or a part of any determination of the Authority on the objection or challenge in respect of which the costs were ordered; and
        1. the amount of costs ordered were an amount of tax or duty,—
            1. and the provisions of sections 25 to 29 shall apply accordingly with any necessary modifications.

          1. For the purpose of enforcing any order of an Authority made under this section, a duplicate of the order may be lodged in the District Court, and shall be enforceable in all respects as a final judgment of that court in its civil jurisdiction.

          Compare
          • 1974 No 133 s 39A
          Notes
          • Section 22(1): amended, on (applying on and after 1 October 1996), by section 8(a) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
          • Section 22(1)(a): amended, on (applying on and after 1 October 1996), by section 8(a) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
          • Section 22(1)(a): amended, on (applying on and after 1 October 1996), by section 8(b) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
          • Section 22(1)(b): replaced, on , by section 318 of the Tribunals Powers and Procedures Legislation Act 2018 (2018 No 51).
          • Section 22(1)(b): amended, on , by section 155 of the Statutes Amendment Act 2025 (2025 No 74).
          • Section 22(2)(a): amended, on (applying on and after 1 October 1996), by section 8(b) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
          • Section 22(3): amended, on , by section 261 of the District Court Act 2016 (2016 No 49).