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Taxation Review Authorities Act 1994

Taxation Review Authorities

5A: Appointment of temporary acting Authority

You could also call this:

"Temporary person to replace Authority if they can't work"

Illustration for Taxation Review Authorities Act 1994

You can have a temporary acting Authority if the usual Authority cannot work. The Governor-General appoints this person on the Minister of Justice's recommendation. They choose someone suitable for the job. You can only be a temporary acting Authority if you are eligible to be a proper Authority. When you are a temporary acting Authority, you are treated like a real Authority. The Governor-General can appoint someone as a temporary acting Authority, and their decisions are valid, even if someone questions the appointment.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS138565.

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"Setting up groups to help with tax laws"

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6: Term of office of an Authority, or

"How long Authorities stay in their job"

Part 2Taxation Review Authorities

5AAppointment of temporary acting Authority

  1. If an Authority becomes incapable of acting by reason of illness, absence, or other sufficient cause, or if an Authority considers it is not proper or not desirable that he or she should adjudicate on a specified matter, the Governor-General, on the recommendation of the Minister of Justice, may appoint a suitable person as an acting Authority for the period or purpose stated in the appointment.

  2. No person may be appointed as an acting Authority unless he or she is eligible for appointment as an Authority.

  3. An acting Authority is, while acting in that position, to be treated as an Authority.

  4. No appointment of an acting Authority and no act done by an acting Authority may be questioned in any proceedings on the ground that the occasion for the appointment had not arisen or had ceased.

Notes
  • Section 5A: inserted, on , by section 312 of the Tribunals Powers and Procedures Legislation Act 2018 (2018 No 51).