Plain language law

New Zealand law explained for everyone

Taxation Review Authorities Act 1994

Proceedings before Authorities

25: Decision of an Authority

You could also call this:

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

Illustration for Taxation Review Authorities Act 1994

When you have an objection or challenge, the Authority makes a decision. You get the decision in writing with reasons why they made it. The Authority also writes down the facts and legal reasons if you ask. If you are the objector, disputant, or Commissioner, you can ask for this at the hearing or when the decision is made. The Authority gives you the findings of fact and legal reasons in writing. This helps you understand how they made their decision. You can find more information about changes to this law in the Tribunals Powers and Procedures Legislation Act 2018.

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 It might be out of date or be missing some parts.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=DLM348321.

This page was last updated on — View changes

Topics:
Government and voting > Government departments
Previous

24: Stating case for High Court, or

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

Next

25A: Contempt of Authority, or

"Disrespecting a Tax Authority can lead to a fine"

Part 3Proceedings before Authorities

25Decision of an Authority

  1. On the determination of an objection or challenge, an Authority acting in its general jurisdiction must give its decision in writing and state the reasons for the decision.

  2. On the request of the objector, the disputant, or the Commissioner made at the hearing or at the time the decision is given, an Authority acting in its general jurisdiction shall state in writing its findings of fact and any reasons in law for the decision.

Notes
  • Section 25: substituted, on (applying on and after 1 October 1996), by section 11 of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
  • Section 25(1): amended, on , by section 319 of the Tribunals Powers and Procedures Legislation Act 2018 (2018 No 51).