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Tax Administration Act 1994

Objections

125A: Application of Part 8

You could also call this:

"When do the rules in Part 8 of the Tax Administration Act apply?"

Illustration for Tax Administration Act 1994

You need to know when Part 8 of the Tax Administration Act applies. It applies to notices of assessment or reassessment issued after 1 April 1995 and before 1 October 1996. It also applies to notices issued on or after 1 October 1996 if you objected to a previous notice. The Commissioner can decide to treat a notice as if it was issued on a different date. This means different rules will apply to the notice. You can find more information about these rules in Parts 4A and 8A, or in Part 8. Part 3 of the Income Tax Act 1976 does not apply to notices issued on or after 1 April 1995. This is because of section 1(2). You should look at the dates to see which rules apply to your notice.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM355625.

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Part 8Objections

125AApplication of Part 8

  1. Despite section 1(2), this Part applies to—

  2. every notice of assessment or reassessment issued by the Commissioner under a provision of the Inland Revenue Acts after 1 April 1995 and before 1 October 1996 for a particular item or matter, irrespective of the period to which the assessment or reassessment relates; and
    1. every notice of assessment issued by the Commissioner under a provision of the Inland Revenue Acts on or after 1 October 1996, if before that date, a taxpayer has made a competent objection to a notice of assessment that precedes the notice of reassessment for the same particular item or matter.

      1. The Commissioner may, after being notified that the taxpayer agrees, specify that a notice of assessment or reassessment—

      2. issued before 1 October 1996, is to be treated as if it had been issued on or after that date (in which case the provisions of Parts 4A and 8A are to apply to the notice); and
        1. issued on or after 1 October 1996, is to be treated as if it had been issued before that date (in which case the provisions of Part 8 are to continue to apply to the notice).

          1. Despite section 1(2), Part 3 of the Income Tax Act 1976 does not apply to a notice of assessment or reassessment issued on or after 1 April 1995.

          Notes
          • Section 125A: inserted, as section 124A, on , by section 37 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
          • Section 125A: renumbered, on , by section 83 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
          • Section 125A(1): replaced, as section 125A(1), on (applying on and after 1 October 1996), by section 104(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
          • Section 125A(2): amended, as section 124A(2), on , by section 161 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
          • Section 125A(3): inserted, as section 124A(3), on (applying on and after 20 May 1999), by section 104(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
          • Section 125A(3): amended, as section 124A(3), on (applying on and after 20 May 1999), by section 71(1) of the Taxation (GST and Miscellaneous Provisions) Act 2000 (2000 No 39).