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Tax Administration Act 1994

Determinations - Determinations relating to depreciation

91AAJ: Disputing or challenging determination

You could also call this:

"Challenging a tax decision that affects you"

Illustration for Tax Administration Act 1994

You can dispute or challenge a determination made under section 91AAG if you applied for it or if it applies to you. You do this under Part 4A and 8A. Most of Part 8 applies to your dispute or challenge, except section 125, and it is like making an objection under section 126.

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Part 5Determinations
Determinations relating to depreciation

91AAJDisputing or challenging determination

  1. This section applies to—

  2. a person who applied for a determination under section 91AAG; or
    1. a person to whom a determination made under section 91AAG applies through the operation of section 91AAG(5)(b).

      1. The person may dispute or challenge the determination under Part 4A and 8A.

      2. Part 8, except section 125, applies with any necessary modifications to the dispute or challenge in the same manner and to the same extent as if the dispute or challenge were an objection made under section 126.

      Compare
      • s EG 10(8), (9)
      Notes
      • Section 91AAJ: inserted, 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).