Tax Administration Act 1994

Objections

126: Procedure for objections to assessments

You could also call this:

"How to disagree with an income tax decision"

Illustration for Tax Administration Act 1994

You can object to an income tax assessment by giving the Commissioner a notice of objection. You must state the reasons for your objection and give the notice within the time specified in the assessment notice, which is at least 14 days after you get the notice. You can also ask the Commissioner for more time to object, and they may allow it. If your assessment is amended, you can only object to the changes made by the amendment, not to the whole assessment, unless the amendment creates a new tax liability or increases an existing one. The Commissioner must accept your notice of objection for it to be valid, even if you give it after the specified time or extended time.

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This page was last updated on 28 November 2025

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Topics:

Money and consumer rights > Taxes

125: Certain rights of objection not conferred, or

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

127: Commissioner to consider objections and may amend assessment, or

"Commissioner looks at your concerns and may change the tax bill"

Part 8Objections

126Procedure for objections to assessments

Any person who has been assessed for income tax may object to that assessment by delivering to the Commissioner a notice of objection stating shortly the grounds of the person's objection, within such time as may be specified in that behalf in the notice of assessment, not being less than 14 days after the date on which that notice of assessment is given, or within such extended time as the Commissioner may allow on the application of the person made before the expiry of—
the time for objection specified in the notice of assessment; or
any extended time for objection previously allowed by the Commissioner in respect of the assessment:

provided that, where the assessment is an amended assessment, the person so assessed shall have no further right of objection than the person would have had if the amendment had not been made, except to the extent to which by reason of the amendment a fresh liability in respect of any particular is imposed on the person or an existing liability in respect of any particular is increased.

No notice of objection given after the time specified in the notice of assessment, or after such extended time as the Commissioner may allow under subsection (1), shall be of any force or effect unless the Commissioner accepts the same and gives notice to the objector accordingly.

Compare

1976 No 65 s 30

Notes

Section 126(1): amended, on 2 June 2016, by section 162 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 126(1): amended, on 1 April 2005 (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).