Taxation Review Authorities Act 1994

Appeals

26A: Challenges appealed to High Court

You could also call this:

"Appealing tax challenges to the High Court"

Illustration for Taxation Review Authorities Act 1994

You can appeal a challenge to the High Court if the amount of tax involved is $2,000 or more, or the amount of net loss involved is $4,000 or more. You do this after an Authority makes a determination about a challenge. The challenge must be commenced under Part 8A of the Tax Administration Act 1994. You cannot appeal to the High Court if the Authority's determination is final under a tax law. This means the Authority's decision cannot be changed. The challenge must follow the rules set out in the Tax Administration Act 1994, which you can find on the New Zealand legislation website. The rules about appealing to the High Court only apply to certain challenges. These challenges are started under Part 8A of the Tax Administration Act 1994. You need to check if your challenge is one of these.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM348329.

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

Topics:

Money and consumer rights > Taxes

26: Appeals to High Court, or

"Challenging a Tax Decision in the High Court"

27: Removal of appeal to Court of Appeal, or

"Asking the High Court to stop a case going to the Court of Appeal"

Part 4Appeals

26AChallenges appealed to High Court

Unless subsection (2) applies, the determination by an Authority of a challenge may be appealed to the High Court if—
the amount of tax involved in the appeal is $2,000 or more; or
the amount of net loss involved in the appeal is $4,000 or more.

The determination by an Authority of a challenge may not be appealed to the High Court if the determination was made by the Authority under a tax law that provides for the Authority's determination to be final.
This section applies only to challenges commenced under Part 8A of the Tax Administration Act 1994.

Notes

Section 26A: inserted, on 26 July 1996 (applying on and after 1 October 1996), by section 13 of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
Section 26A(1)(b): amended, on 26 July 1996 (applying to the 1997–98 and subsequent income years), by section 484 of the Taxation (Core Provisions) Act 1996 (1996 No 67).
Section 26A(2): substituted, on 29 August 2011 (applying for a dispute or challenge, in relation to which there has been no election into the small claims jurisdiction of a Taxation Review Authority before 29 August 2011), by section 217(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).