Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Objections

127: Commissioner to consider objections and may amend assessment

You could also call this:

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

Illustration for Tax Administration Act 1994

You can object to an assessment made by the Commissioner. The Commissioner will consider your objection and may amend the assessment. If the Commissioner allows your objection in part, they will reduce the assessment and this reduced assessment will be dealt with under section 134.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM355657.

Topics:
Money and consumer rights > Taxes
Previous

126: Procedure for objections to assessments, or

"How to disagree with an income tax decision"

Next

128: Payment of disputed tax where competent objection lodged, or

"Paying disputed tax when you disagree with the tax amount"

Part 8Objections

127Commissioner to consider objections and may amend assessment

  1. The Commissioner shall consider all such objections, and may consequently amend the assessment.

  2. If the Commissioner, after considering the objection, has allowed the objection in part and has reduced the assessment, the reduced assessment shall be the assessment to be dealt with by the Taxation Review Authority under section 134.

Compare
  • 1976 No 65 s 31(1), (3)
Notes
  • Section 127(1): amended, on (applying to 2002–03 and subsequent income years), by section 236(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).