Taxation Review Authorities Act 1994

Taxation Review Authorities

13AB: Orderly and efficient operation

You could also call this:

"Helping Taxation Review Authorities work properly and efficiently"

Illustration for Taxation Review Authorities Act 1994

You have a role in making sure the Taxation Review Authorities work properly. The Authorities must make arrangements to perform their jobs in an orderly and efficient manner. They must also work in a way that achieves the purposes of this Act. You can find more information about the changes to this provision in section 314 of the Tribunals Powers and Procedures Legislation Act 2018. The Ministry of Justice must provide the necessary resources and support to help the Authorities do their jobs. This support will enable the Authorities to work efficiently.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS138573.

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

Topics:

Government and voting > Government departments

13A: General jurisdiction of Authorities, or

"The Authority's role is to make fair decisions on tax matters."

13B: Small claims jurisdiction of Authorities, or

"What small claims Taxation Review Authorities can decide"

Part 2Taxation Review Authorities

13ABOrderly and efficient operation

An Authority is responsible for making any arrangements that are practicable to ensure that he or she performs his or her functions—
in an orderly and efficient manner; and
in a way that achieves the purposes of this Act.

The Ministry of Justice must provide the resources and administrative support necessary to enable the Authorities to perform their functions.

Notes

Section 13AB: inserted, on 14 November 2018, by section 314 of the Tribunals Powers and Procedures Legislation Act 2018 (2018 No 51).