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Tax Administration Act 1994

Assessments

109: Disputable decisions deemed correct except in proceedings

You could also call this:

"Decisions are assumed correct unless you challenge them in court."

Illustration for Tax Administration Act 1994

You cannot dispute a decision in court unless it is an objection under Part 8 or a challenge under Part 8A. You must accept that every decision is correct in all respects. A decision is deemed correct unless you are objecting or challenging it.

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"Delaying time limits for tax assessments"

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109A: Transitional provision affecting assessments, or

"Notices about old tax returns are treated as if they were made under the new tax rules"

Part 6Assessments

109Disputable decisions deemed correct except in proceedings

  1. Except in objection proceedings under Part 8 or a challenge under Part 8A,—

  2. no disputable decision may be disputed in a court or in any proceedings on any ground whatsoever; and
    1. every disputable decision and, where relevant, all of its particulars are deemed to be, and are to be taken as being, correct in all respects.

      Notes
      • Section 109: replaced, on , by section 30 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).