If you get an assessment from the Commissioner, it is still valid even if they made a mistake with the rules. You might think the assessment is wrong because the Commissioner did not follow the rules in the Tax Administration Act 1994 or another Inland Revenue Act, but it is still valid. The assessment is also valid if it was made following a direction or recommendation from an authorised officer, or a policy approved by the Commissioner, as seen in the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354955.

Topics:

Money and consumer rights > Taxes

113G: Amended assessments: tax year to which net loss carried back under section IZ 8, or

"Carrying back losses to a previous tax year and changing tax assessments"

115: Determination of claims for foreign tax credits, or

"How to claim a credit for tax paid overseas"

Part 6Assessments

114Validity of assessments

An assessment made by the Commissioner is not invalidated—
through a failure to comply with a provision of this Act or another Inland Revenue Act; or
because the assessment is made wholly or partially in compliance with—
1. a direction or recommendation made by an authorised officer on matters relating to the assessment:
2. a current policy or practice approved by the Commissioner that is applicable to matters relating to the assessment.

Notes

Section 114: replaced, on 21 December 2004, by section 119 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).