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Tax Administration Act 1994

Disputes procedures - Notices of proposed adjustment

89E: Election of small claims jurisdiction of Taxation Review Authority

You could also call this:

"Choosing a simpler way to solve tax disputes is no longer an option."

Illustration for Tax Administration Act 1994

You can no longer choose the small claims jurisdiction of the Taxation Review Authority. This rule was repealed on 29 August 2011. It was repealed by section 167(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353174.

Topics:
Money and consumer rights > Taxes
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"What to Expect in a Notice of Proposed Adjustment"

Part 4ADisputes procedures
Notices of proposed adjustment

89EElection of small claims jurisdiction of Taxation Review Authority (Repealed)

    Notes
    • Section 89E: repealed, on (applying for a dispute or challenge, in relation to which there has been no election into the small claims jurisdiction of a Taxation Review Authority before 29 August 2011), by section 167(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).