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Taxation Review Authorities Act 1994

Miscellaneous provisions

31: Savings

You could also call this:

"What stays the same when new tax laws start"

Illustration for Taxation Review Authorities Act 1994

You will not be affected by the new laws if you were already following the old laws. The new laws, including the Income Tax Act 1994 and the Tax Administration Act 1994, replace the old laws. You will still have to follow the same rules as before. If you were already working as an Authority, you will keep your job as if you were appointed under the new laws. You will continue to work in the same role as you were before the new laws started. This means you do not have to reapply for your job. If you were working as a Registrar, Deputy Registrar, or other officer, you will keep your job too. You will work as if you were appointed under the new laws, specifically under section 5 of this Act. This applies to all people working in these roles. When you see the words "Board of Review" in any law or regulation, it now means "Taxation Review Authority" unless it is clear it means something else. This change applies to all laws and regulations that mention "Board of Review". You should read "Taxation Review Authority" instead of "Board of Review" in these laws.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM348341.

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Topics:
Money and consumer rights > Taxes
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Part 5Miscellaneous provisions

31Savings

  1. The continuity of the operation of the law contained in the enactments repealed by section YB 3 of the Income Tax Act 1994 shall not be affected by the substitution of the Income Tax Act 1994, the Tax Administration Act 1994, and this Act, for those enactments.

  2. Any person holding office immediately before the commencement of this Act as an Authority established under section 23 of the Inland Revenue Department Act 1974 shall continue in office as if, at the time of that person’s appointment, that person had been appointed as an Authority established under this Act.

  3. Any person appointed as a Registrar, Deputy Registrar, clerk, or other officer of an Authority under section 29 of the Inland Revenue Department Act 1974 shall continue as such as if, at the time of that person’s appointment, that person had been appointed to the relevant position under section 5 of this Act.

  4. Every reference to a Board of Review in any Act, regulation, or other enactment shall, unless the context otherwise requires, be read as a reference to a Taxation Review Authority.