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Tax Administration Act 1994

Objections

125: Certain rights of objection not conferred

You could also call this:

"Some decisions can't be disputed with the Commissioner"

Illustration for Tax Administration Act 1994

You do not have the right to object to some decisions made by the Commissioner. This includes decisions about extending time for notices, applications, or returns. It also includes matters left to the Minister's discretion under the Tax Administration Act 1994 or the Income Tax Act 2007.

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Money and consumer rights > Taxes
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Part 8Objections

125Certain rights of objection not conferred

  1. Except so far as may be expressly provided to the contrary in this Act or the Income Tax Act 2007, this Part shall not confer any right of objection with respect to—

  2. any decision or determination of the Commissioner made in exercise of any power or discretion conferred on the Commissioner to enlarge or extend the time for giving any notice, making any application, furnishing any return, or doing any other act, matter, or thing; or
    1. any matter which is left to the discretion, judgment, opinion, approval, consent, or determination of the Minister or any act, matter, or thing done or omitted by the Minister under this Act or the Income Tax Act 2007 or any regulations made under those Acts; or
      1. any matter in respect of which provision is made by this Act or the Income Tax Act 2007 or by any regulations made under those Acts—any special committee, tribunal, or authority (other than a Taxation Review Authority) established in that behalf or any person or official (other than the Commissioner); or
        1. for an objection to be heard and determined by; or
          1. for the matter to be inquired into, considered, reported upon, heard, decided, determined, or otherwise dealt with by; or
            1. for the matter to be the subject of any recommendation of—
            2. any decision or determination of the Commissioner approving or not approving a sickness, accident, or death benefit fund for the purposes of section CW 34 of the Income Tax Act 2007; or
              1. any determination of the Commissioner, for the purposes of section 130 of this Act and section 73 of the Income Tax Act 1976, as to whether and to what extent any allowance (being an allowance paid before 1 April 1995) in respect of or in relation to the employment or service of any person constituted a reimbursement of expenditure incurred by that person in deriving that person's income; or
                1. any determination of the Commissioner as to whether and to what extent any person or class of persons is not required to comply with section EA 3 of the Income Tax Act 2007; or
                    1. any valuation or apportionment made by the Valuer-General or a registered valuer under the Valuation of Land Act 1951 or the Income Tax Act 2007; or
                      1. any determination of the FMA under section EY 11 of the Income Tax Act 2007 in relation to the status of a superannuation fund under subsections (3) to (9) of that section; or
                        1. any matter which by any provision in—is left to the discretion, judgment, opinion, approval, consent, or determination of the Commissioner; or
                          1. the PAYE rules; or
                            1. the provisional tax rules; or
                              1. any of sections CD 15, CD 19, HD 2, HD 3(2), HD 5(4), HD 15, HD 24, HD 26 to HD 29, LA 6 to LA 8, LJ 1 to LJ 7, RD 3, RM 2, RM 4, RM 8, and RM 10 of the Income Tax Act 2007 and sections 18K, 33, 92A and 184 of this Act:
                                1. any of sections 17F, 17G, 18I, 21B to 23, 23B to 23Q, 36 to 44D, 58, 62, 63, 78B, 78C, 80, 89C, 89K, 89M, 92, 106, 107, 108, 108A, 108AB, 108B, 109, 110, 111, 113 to 116, 118, 120A to 120U, 131, 138N, 142A, 142C, 146, 150A, 157, 160, 166, 166B, 167, 174AA, 176, 177, 177A to 177D, 183A, 183D, 183F, and 225B of this Act,—
                                2. any matter in respect of which it is expressly provided that there shall be no right of objection or challenge to the decision or determination of the Commissioner.

                                  Compare
                                  • 1976 No 65 s 36
                                  Notes
                                  • Section 125: amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
                                  • Section 125(b): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
                                  • Section 125(c): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
                                  • Section 125(d): replaced (with effect on 1 April 2008), on , by section 669 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
                                  • Section 125(e): replaced, on (applying to 1997–98 and subsequent income years), by section 469 of the Taxation (Core Provisions) Act 1996 (1996 No 67).
                                  • Section 125(e): amended, 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).
                                  • Section 125(f): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
                                  • Section 125(f): amended, 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).
                                  • Section 125(g): repealed, on (applying on and after 20 May 1999), by section 105(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
                                  • Section 125(h): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
                                  • Section 125(h): amended, on , by section 54(1) of the Rating Valuations Act 1998 (1998 No 69).
                                  • Section 125(i): amended, on , by section 85(1) of the Financial Markets Authority Act 2011 (2011 No 5).
                                  • Section 125(i): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
                                  • Section 125(j)(i): amended, on (applying for 2002–03 and subsequent income years), by section 113(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
                                  • Section 125(j)(iii): replaced (with effect on 1 April 1995), on , by section 42(b) of the Taxation (Remedial Provisions) Act 1996 (1996 No 159).
                                  • Section 125(j)(iii): amended, on , by section 89(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                                  • Section 125(j)(iii): amended, on , by section 337 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
                                  • Section 125(j)(iii): amended (with effect on 1 April 2013), on , by section 115 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
                                  • Section 125(j)(iii): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
                                  • Section 125(j)(iii): amended, on (applying on and after 17 October 2002), by section 86(1)(b) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
                                  • Section 125(j)(iv): replaced, on , by section 38(a) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
                                  • Section 125(j)(iv): amended, on , by section 208 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
                                  • Section 125(j)(iv): amended, on , by section 89(2)(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                                  • Section 125(j)(iv): amended, on , by section 89(2)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                                  • Section 125(j)(iv): amended, on , by section 351 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
                                  • Section 125(j)(iv): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
                                  • Section 125(j)(iv): amended, on , by section 113(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
                                  • Section 125(j)(iv): amended, on (applying on and after 1 December 2002), by section 86(2) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
                                  • Section 125(j)(iv): amended, on (applying on and after 1 April 2002), by section 49(1) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).
                                  • Section 125(j)(iv): amended, on (applying on and after 1 April 1999), by section 105(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
                                  • Section 125(k): amended, on , by section 38(b) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).