Taxation Review Authorities Act 1994

Proceedings before Authorities

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

You could also call this:

"Information about tax decisions is available online"

Illustration for Taxation Review Authorities Act 1994

You can find information about the Taxation Review Authorities on a website. The website is run by the Ministry of Justice. It tells you what the Authorities do and how to start a proceeding. You can also find out what you need to do to bring a proceeding. The website explains how to get updates on your case and when a decision will be made. This information is available online for you to access.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS278869.

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

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25B: Practice notes, or

"Guidance notes to help with tax laws"

26: Appeals to High Court, or

"Challenging a Tax Decision in the High Court"

Part 3Proceedings before Authorities

25COnline publication of information about procedures, time frames, and progress of decisions

The following information must be published on an Internet site maintained by or on behalf of the chief executive of the Ministry of Justice:
information about the purpose of the Authorities and how to commence a proceeding:
any requirements that must be met to bring a proceeding:
guidelines on how and when parties may obtain information on the progress of their case and when a decision may be expected.

Notes

Section 25C: inserted, on 29 October 2019, by section 321 of the Tribunals Powers and Procedures Legislation Act 2018 (2018 No 51).