Taxation Review Authorities Act 1994

Proceedings before Authorities

24: Stating case for High Court

You could also call this:

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

Illustration for Taxation Review Authorities Act 1994

You can ask the High Court for its opinion on a question of law when you are objecting to a tax decision under Part 8 of the Tax Administration Act 1994. The Authority can decide to ask the High Court for its opinion at any time, and it must tell the Commissioner and you about its decision. The Authority will send the case to the High Court and they will hear and decide the question, then send their opinion back to 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=DLM348319.

This page was last updated on 24 December 2025 — View changes

Topics:

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23: Proceedings not to abate by reason of death, or

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

25: Decision of an Authority, or

"The Authority's Decision: What You Get and Why"

Part 3Proceedings before Authorities

24Stating case for High Court

This section applies only to objections commenced under Part 8 of the Tax Administration Act 1994.
An Authority may at any time, before or during the hearing or before delivering the Authority’s decision, on the application of either the objector or the Commissioner or of the Authority’s own motion, state a case for the opinion of the High Court on any question of law arising in any proceedings before the Authority.
The Authority shall give notice to the Commissioner and the objector of the Authority’s intention to state a case under this section, specifying the registry of the High Court in which the case is to be filed.
Subsections (3), (4), (5), (6), and (7) of section 26 shall apply to a case stated under this section as if the case were an appeal to the High Court on a question of law in which the party on whose application the Authority intends to state the case, or the Commissioner where the Authority intends to state the case of the Authority’s own motion, is the appellant, except that the time for submitting a case to the Authority shall be within 30 days after the date of the giving by the Authority of notice under subsection (2) of this section, or such further time as the Authority may allow.
The High Court may order the removal into the Court of Appeal of any case stated for the opinion of the High Court under this section.
The High Court or the Court of Appeal, as the case may be, shall hear and determine the question, and shall remit the case with its opinion to the Authority.

Compare

1974 No 133 s 41

Notes

Section 24(A1): inserted, on 26 July 1996 (applying on and after 1 October 1996), by section 10 of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).