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Taxation Review Authorities Act 1994

Proceedings before Authorities

21A: Authority may strike out, determine, or adjourn proceeding

You could also call this:

"The Authority can stop, decide, or postpone a tax problem hearing"

Illustration for Taxation Review Authorities Act 1994

You can go to an Authority to sort out a tax problem. The Authority can stop a proceeding if it thinks there is no good reason for it. The Authority can also stop a proceeding if it will cause problems or delays, or if it is not a serious issue. You need to be careful what you say to the Authority. If you do not show up to a hearing, the Authority can make a decision without you, or put the hearing off until another time. The Authority can also stop the proceeding if you are not there. This is all part of the Taxation Review Authorities Act 1994, which was changed by the Tribunals Powers and Procedures Legislation Act 2018.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS138580.

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21: Authority may dismiss frivolous or vexatious proceedings, or

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

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22: Power to order costs in certain cases, or

"Paying costs if you miss a hearing"

Part 3Proceedings before Authorities

21AAuthority may strike out, determine, or adjourn proceeding

  1. An Authority may strike out, in whole or in part, a proceeding if satisfied that it—

  2. discloses no reasonable cause of action; or
    1. is likely to cause prejudice or delay; or
      1. is frivolous or vexatious; or
        1. is otherwise an abuse of process.

          1. If a party is neither present nor represented at the hearing of a proceeding, an Authority may,—

          2. if the party is required to be present, strike out the proceeding; or
            1. determine the proceeding in the absence of the party; or
              1. adjourn the hearing.

                Notes
                • Section 21A: inserted, on , by section 317 of the Tribunals Powers and Procedures Legislation Act 2018 (2018 No 51).