Taxation Review Authorities Act 1994

Proceedings before Authorities

25B: Practice notes

You could also call this:

"Guidance notes to help with tax laws"

Illustration for Taxation Review Authorities Act 1994

You can get guidance from practice notes issued by all Authorities. They make these notes to help themselves and others. The notes must follow this Act and its regulations.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS138609.

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

Topics:

Money and consumer rights > Taxes

25A: Contempt of Authority, or

"Disrespecting a Tax Authority can lead to a fine"

25C: Online publication of information about procedures, time frames, and progress of decisions, or

"Information about tax decisions is available online"

Part 3Proceedings before Authorities

25BPractice notes

All Authorities acting together may issue practice notes, to apply to all of them, as they think fit.
The practice notes must not be inconsistent with this Act or any regulations made under it and are for the guidance of an Authority, officers of an Authority, and parties before an Authority.

Notes

Section 25B: inserted, on 14 November 2018, by section 320 of the Tribunals Powers and Procedures Legislation Act 2018 (2018 No 51).