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Tax Administration Act 1994

Disputes procedures - Notices of proposed adjustment

89I: Circumstances where disputant may not challenge adjustment

You could also call this:

"When You Can't Disagree with a Tax Adjustment"

Illustration for Tax Administration Act 1994

You cannot challenge an adjustment proposed by the Commissioner if you notify them that you accept it. You also cannot challenge an adjustment if you are deemed to accept it and section 89K does not apply. The Commissioner must include any accepted adjustments in your notice of assessment.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353187.

Topics:
Money and consumer rights > Taxes
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89H: Deemed acceptance, or

"What happens if you don't respond to a tax change proposal"

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89J: Where Commissioner accepts adjustment proposed by disputant, or

"What happens when the Commissioner agrees with your tax changes"

Part 4ADisputes procedures
Notices of proposed adjustment

89ICircumstances where disputant may not challenge adjustment

  1. A disputant may not challenge an adjustment proposed by the Commissioner if the disputant—

  2. notifies the Commissioner that they accept the adjustment; or
    1. is deemed to accept the adjustment, and section 89K does not apply.

      1. The Commissioner must include or take account of each proposed adjustment that is accepted or deemed accepted by a disputant in a notice of assessment issued to the disputant.

      Notes
      • Section 89I: inserted, on , by section 11 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
      • Section 89I(1)(a): replaced, on , by section 131 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).