Taxation Review Authorities Act 1994

Proceedings before Authorities

23: Proceedings not to abate by reason of death

You could also call this:

"What happens to a court case if someone dies during it"

Illustration for Taxation Review Authorities Act 1994

If someone dies during a proceeding before an Authority, the proceeding will not stop. You will be replaced by the legal personal representative of the person who died. This means the proceeding will continue with the representative instead of the person who died.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM348317.

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

Topics:

Crime and justice > Courts and legal help

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

"Asking for your filing fee back from the Commissioner"

24: Stating case for High Court, or

"Asking the High Court for help with a tax law question"

Part 3Proceedings before Authorities

23Proceedings not to abate by reason of death

Proceedings before an Authority shall not abate by reason of the death of the objector or the disputant, and the legal personal representative of the deceased objector or disputant shall be substituted.

Notes

Section 23: substituted, on 26 July 1996 (applying on and after 1 October 1996), by section 9 of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).