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Taxation Review Authorities Act 1994

Appeals

29: Costs on appeal

You could also call this:

"Who pays costs when you appeal a decision"

Illustration for Taxation Review Authorities Act 1994

When you appeal a decision under section 26 or section 26A, the court can decide who pays costs. You or the other party may have to pay costs to the other side. The court decides what is fair. The Commissioner does not have to provide security when appealing to the High Court or Court of Appeal. If the Commissioner loses, they do not have to pay costs themselves. The costs are paid from money allocated by Parliament. The court's decision on costs is final and you must follow it. You should be aware that costs can be awarded against either party. The Commissioner is protected from paying costs personally.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM348335.

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Part 4Appeals

29Costs on appeal

  1. In respect of any proceedings before the High Court or the Court of Appeal on an appeal under section 26 or section 26A from a determination of an Authority or on any case stated for the opinion of the court under section 26 or section 26A, the court may award such costs to or against either party as it thinks just.

  2. The Commissioner shall not be required to give security in any such proceedings before the High Court or Court of Appeal.

  3. All costs awarded against the Commissioner by the High Court or Court of Appeal shall be payable out of money appropriated by Parliament, and not otherwise.

Compare
  • 1974 No 133 s 46
Notes
  • Section 29(1): amended, on (applying on and after 1 October 1996), by section 15 of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).