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Taxation Review Authorities Act 1994

Schedule : Transitional, savings, and related provisions

You could also call this:

"Rules for Changing to New Law About Taxation Review Authorities"

Illustration for Taxation Review Authorities Act 1994

You are looking at a schedule called 'Transitional, savings, and related provisions' for the Taxation Review Authorities Act 1994. This schedule has extra information that is not part of the main act. It is empowered by s 4A. You will see provisions relating to the Tribunals Powers and Procedures Legislation Act 2018. If you were a Taxation Review Authority before the commencement date and were appointed for more than 5 years, you get to stay in office for the rest of your term. You can still be reappointed if you qualify, even though section 313 of the Tribunals Powers and Procedures Legislation Act 2018 says something different. The commencement date is when section 313 of the Tribunals Powers and Procedures Legislation Act 2018 starts. This means you can keep working as a Taxation Review Authority until your term ends, and you might be able to be reappointed after that.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS138614.

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31: Savings, or

"What stays the same when new tax laws start"

Transitional, savings, and related provisions Empowered by s 4A

1Provisions relating to Tribunals Powers and Procedures Legislation Act 2018

1Authorities appointed for more than 5 years continue in office

  1. A person who holds the position of Taxation Review Authority immediately before the commencement date and has been appointed for a term of more than 5 years continues in office for the balance of his or her term, despite section 313 of the Tribunals Powers and Procedures Legislation Act 2018, and may be reappointed if he or she qualifies for reappointment, under the principal Act.

  2. In this clause, commencement date means the date on which section 313 of the Tribunals Powers and Procedures Legislation Act 2018 comes into force.