Taxation Review Authorities Act 1994

Appeals

28: Appeal to Court of Appeal

You could also call this:

"Challenging a High Court decision in the Court of Appeal"

Illustration for Taxation Review Authorities Act 1994

You can appeal a decision made by the High Court to the Court of Appeal. This applies to cases appealed under section 26 or section 26A, or cases stated for opinion under section 24. The Court of Appeal will then review the decision.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM348333.

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

Topics:

Crime and justice > Courts and legal help

27: Removal of appeal to Court of Appeal, or

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

29: Costs on appeal, or

"Who pays costs when you appeal a decision"

Part 4Appeals

28Appeal to Court of Appeal

The decision of the High Court on any case on appeal under section 26 or section 26A or on any case stated for its opinion under section 24 shall be subject to appeal to the Court of Appeal.

Compare

1974 No 133 s 45

Notes

Section 28: amended, on 26 July 1996 (applying on and after 1 October 1996), by section 14 of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).