Taxation Review Authorities Act 1994

Miscellaneous provisions

30: Regulations

You could also call this:

"Rules to Follow Under the Taxation Review Authorities Act"

Illustration for Taxation Review Authorities Act 1994

The Governor-General can make rules to help run the Taxation Review Authorities Act. You need to follow these rules when dealing with the Act. The rules can cover things like how to make objections, how Authorities make decisions, and what fees to pay. The Governor-General can also make rules about appealing decisions made by Authorities. You may have to pay fees when you file proceedings under the Act. The rules can say when these fees can be refunded or waived. If you break the rules, you might have to pay a fine of up to $500. The rules are a type of law called secondary legislation, which has its own publication requirements, as outlined in Part 3 of the Legislation Act 2019. This means the rules have to be published in a certain way so everyone can see them.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM348338.

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

29: Costs on appeal, or

"Who pays costs when you appeal a decision"

31: Savings, or

"What stays the same when new tax laws start"

Part 5Miscellaneous provisions

30Regulations

The Governor-General may from time to time, by Order in Council, make regulations for the due administration of this Act and for the conduct of all persons concerned in its administration and generally for carrying this Act into effect.
Without limiting the power to make regulations conferred by subsection (1), regulations may be made under that section for all or any of the following purposes:
prescribing the procedure for the making of objections or challenges and the practice and procedure of Authorities in relation to those objections or challenges:
making any provision which may be necessary or desirable to enable Authorities to exercise their functions or to publish their decisions and determinations:
prescribing the practice and procedure in respect of appeals from decisions and determinations of Authorities:
prescribing the fees to be paid in respect of the filing of any proceedings brought under this Act:
prescribing the circumstances in which any fees paid or to be paid in respect of the filing of any proceedings brought under this Act may be refunded, remitted, or waived, in whole or in part.

Regulations under this section may prescribe fines for offences against the regulations, not exceeding $500 in any case.
Regulations under this section are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

Compare

1974 No 133 s 48

Notes

Section 30(2)(a): amended, on 26 July 1996 (applying on and after 1 October 1996), by section 16 of the Taxation Review Authorities Amendment Act 1996 (1996 No 57).
Section 30(2)(d): added, on 23 September 1997, by section 122(3) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
Section 30(2)(d): amended, on 19 December 2007, by section 291 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 30(2)(e): added, on 19 December 2007, by section 291 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
Section 30(4): inserted, on 28 October 2021, by section 3 of the Secondary Legislation Act 2021 (2021 No 7).