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Tax Administration Act 1994

Disputes procedures

89A: Purpose of this Part

You could also call this:

"Helping the Commissioner make fair tax decisions"

Illustration for Tax Administration Act 1994

The purpose of this part of the law is to help make sure the Commissioner makes accurate decisions about taxes. You want the Commissioner to have all the information needed to make good decisions. The Commissioner should also tell you why they made a certain decision about your taxes. This part of the law does not apply to some tax returns or assessments that are already being disputed under Part 8. It applies to decisions made by the Commissioner for tax years before the 1994–95 tax year, despite what section 1(2) says. This helps to resolve any disputes about taxes promptly and efficiently.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353137.

Topics:
Money and consumer rights > Taxes
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Part 4ADisputes procedures

89APurpose of this Part

  1. The purpose of this Part is to establish procedures that will—

  2. improve the accuracy of disputable decisions made by the Commissioner under certain of the Inland Revenue Acts; and
    1. reduce the likelihood of disputes arising between the Commissioner and taxpayers by encouraging open and full communication—
      1. to the Commissioner, of all information necessary for making accurate disputable decisions; and
        1. to the taxpayers, of the basis for disputable decisions to be made by the Commissioner; and
        2. promote the early identification of the basis for any dispute concerning a disputable decision; and
          1. promote the prompt and efficient resolution of any dispute concerning a disputable decision by requiring the issues and evidence to be considered by the Commissioner and a disputant before the disputant commences proceedings.

            1. This Part does not apply with respect to any tax returns or notices of assessments that are, or become, subject to objection proceedings under Part 8.

            2. Despite section 1(2), this Part applies to disputable decisions made by the Commissioner for tax years before the 1994–95 tax year.

            Notes
            • Section 89A: inserted, on , by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
            • Section 89A(3): inserted, on (applying on and after 20 May 1999), by section 73(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
            • Section 89A(3): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).