Taxation Review Authorities Act 1994

Proceedings before Authorities

20A: Hearing on papers

You could also call this:

"The Authority decides a case just by reading the documents, after asking you what you think."

Illustration for Taxation Review Authorities Act 1994

You can have a proceeding decided on the papers if the Authority thinks it is appropriate. The Authority must ask you for your thoughts on whether the proceeding should be dealt with this way. You get to comment before the Authority makes a decision.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS138576.

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

Topics:

Crime and justice > Courts and legal help

20: Power to proceed if either party fails to attend, or

"What happens if you miss a tax hearing?"

20B: Use of electronic facilities to hear matters, or

"Hearings can be held by phone or video if the Authority thinks it's suitable"

Part 3Proceedings before Authorities

20AHearing on papers

Despite anything in this Act to the contrary, an Authority may determine a proceeding on the papers if he or she considers it appropriate.
Before doing so, the Authority must give the parties an opportunity to comment on whether the proceeding should be dealt with in that manner.

Notes

Section 20A: inserted, on 14 November 2018, by section 316 of the Tribunals Powers and Procedures Legislation Act 2018 (2018 No 51).