Taxation Review Authorities Act 1994

Appeals

26: Appeals to High Court

You could also call this:

"Challenging a Tax Decision in the High Court"

Illustration for Taxation Review Authorities Act 1994

You can appeal to the High Court if you disagree with a Taxation Review Authority's decision. This can happen if the tax involved is $2,000 or more, or the loss is $4,000 or more, or if it's about questions of law. You must file a notice of appeal with the Authority within 30 days of their decision. You need to prepare a case with facts and questions for the High Court to decide. You must submit this case to the Authority within 9 months of their decision. The Authority might ask you to change your case, and then they will sign it and give it back to you. You must send the signed case to the High Court within 14 days of getting it back from the Authority. The High Court will then schedule a hearing for your appeal. The High Court can send your case back to the Authority if they think it needs to be changed. This section only applies to certain objections under the Tax Administration Act 1994.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM348324.

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

Topics:

Crime and justice > Courts and legal help

25C: Online publication of information about procedures, time frames, and progress of decisions, or

"Information about tax decisions is available online"

26A: Challenges appealed to High Court, or

"Appealing tax challenges to the High Court"

Part 4Appeals

26Appeals to High Court

The determination of an Authority on any objection shall be subject to appeal to the High Court in any case where, not being an objection referred to an Authority under section 138(1) of the Tax Administration Act 1994,—
the amount of tax involved in the appeal to the High Court is $2,000 or more; or
the amount of loss involved in the appeal to the High Court is $4,000 or more; or
the appeal relates to questions of law only,—

In the case of an appeal the appellant shall, within 30 days after the date of the giving by the Authority of the Authority’s decision in writing in relation to the determination appealed from, file with the Authority a notice of appeal specifying the registry of the High Court in which the appellant intends to file the case on appeal, and, in the case of an appeal by an objector, shall give security for the costs of the appeal to such amount and in such form as may be fixed by the Authority.
The appellant shall prepare a case setting forth the facts and the questions of law or fact arising for the determination of the High Court, and shall, within 9 months after the date of the giving by the Authority of the Authority’s decision in writing relating to the determination appealed from, submit the case to the Authority whose determination is appealed from.
An Authority may return to an appellant a case submitted to the Authority under subsection (3) or further submitted under this subsection for such amendment as the Authority shall direct, and the appellant shall further submit the case to the Authority within such time as the Authority shall allow.
Where an Authority accepts a case submitted or further submitted to the Authority under subsection (3) or subsection (4), the Authority shall sign the case and shall deliver the case so signed to the appellant.
The appellant shall, within 14 days after the date of receipt of the case delivered by the Authority under subsection (5), transmit it to the Registrar of the High Court in the registry specified in the notice of appeal, and the Registrar shall then enter the appeal for hearing at the first practicable sitting of the court.
On the hearing of the appeal the High Court may, if it thinks fit, cause the case stated to be sent back to the Authority for amendment, and subsections (4), (5), and (6) shall, with any necessary modifications, apply as if the case had been submitted to the Authority under subsection (3).
This section applies only to objections commenced under Part 8 of the Tax Administration Act 1994.

Compare

1974 No 133 s 43

Notes

Section 26(1)(a): amended, on 26 July 1996 (applying on and after 1 October 1996), by section 12(1)(a) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
Section 26(1)(b): repealed, on 26 July 1996 (applying on and after 1 October 1996), by section 12(1)(b) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
Section 26(8): added, on 26 July 1996 (applying on and after 1 October 1996), by section 12(2) of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).