Taxation Review Authorities Act 1994

Proceedings before Authorities

20B: Use of electronic facilities to hear matters

You could also call this:

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

Illustration for Taxation Review Authorities Act 1994

You can have a hearing by telephone, audiovisual link, or other remote access facility. This happens if the Authority thinks it is appropriate and the facilities are available. The Authority can use these facilities for a whole hearing or just part of it.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS138578.

This page was last updated on 24 December 2025 — View changes

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20A: Hearing on papers, or

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

21: Authority may dismiss frivolous or vexatious proceedings, or

"The Authority can stop cases that are not serious or are meant to cause delay."

Part 3Proceedings before Authorities

20BUse of electronic facilities to hear matters

The hearing of a matter or any part of it may be conducted by telephone, audiovisual link, or other remote access facility if an Authority considers it appropriate and the necessary facilities are available.

Notes

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