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Tax Administration Act 1994

Objections

130: Objections to allowance determinations

You could also call this:

"Objecting to a decision about an allowance you're not happy with"

Illustration for Tax Administration Act 1994

You can object to a decision about an allowance if you are unhappy with it. You must tell the Commissioner within one month of getting the decision. You need to say why you are objecting. If you got an allowance before 1 April 1995, you can object to the decision. You must tell the Commissioner within one month of getting the decision. The Commissioner will look at your objection. The Commissioner can change the decision after looking at your objection. You can also object on behalf of someone else who got the allowance. The Commissioner will consider your objection. Some rules apply when objecting to a decision about an allowance. These rules are the same as when objecting to other tax decisions. You can find more information about these rules in sections 128, 129, and 135. An award, collective agreement, and instrument have special meanings. You can find these meanings in the Wage Adjustment Regulations 1974. The Commissioner will use these meanings when looking at your objection. You must object within one month of getting the decision. If you object later, the Commissioner might not consider it. The Commissioner will tell you if they accept your late objection.

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Topics:
Money and consumer rights > Taxes
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Part 8Objections

130Objections to allowance determinations

  1. Notwithstanding anything in this Act or the Income Tax Act 2007, where any person who, before 1 April 1995, was granted or was to be granted an allowance to which a determination made under subsection (2) or subsection (3) of section 73 of the Income Tax Act 1976 applies is dissatisfied with that determination, that person may object to that determination by delivering to the Commissioner, within 1 month after the date on which the notice of that determination was given by the Commissioner, a notice of objection stating shortly the grounds of the objection.

  2. Notwithstanding anything in this Act or the Income Tax Act 1994, where any employer or workers' union, or the authorised representative of any employer or group of employees (referred to in this section as the applicant), being a party to an award, or a collective agreement, or another instrument a clause or other provision of which provides for the payment of an allowance, being an allowance paid or payable before 1 April 1995, in relation to which a determination has been made by the Commissioner under subsection (2) or subsection (3) or subsection (4) of section 73 of the Income Tax Act 1976, is dissatisfied with that determination, the applicant may, on behalf of any person who was granted or was to be granted that allowance, object to the determination by delivering to the Commissioner a notice of objection stating shortly the grounds of objection within 1 month after the date on which notice of that determination was given by the Commissioner.

  3. No notice of objection given after the time specified in subsection (1) or subsection (2) shall be of any force or effect unless the Commissioner accepts the same and gives notice to the objector accordingly.

  4. The Commissioner shall consider every objection made under this section and may consequently amend the determination.

  5. For the purposes of this section, sections 128, 129, and 135 shall, in relation to any objection under this section, apply in the same manner and to the same extent that they would apply if the objection were an objection made under section 126(1).

  6. In this section, award, collective agreement, and instrument have the same meanings as in regulation 2 of the Wage Adjustment Regulations 1974.

Compare
  • 1976 No 65 s 73
Notes
  • Section 130(1): amended, on , by section 163(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
  • Section 130(1): 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 130(1): 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 130(1): amended (with effect on 1 April 1995), on , by section 14(1)(a) of the Tax Administration Amendment Act 1995 (1995 No 24).
  • Section 130(1): amended (with effect on 1 April 1995), on , by section 14(1)(b) of the Tax Administration Amendment Act 1995 (1995 No 24).
  • Section 130(2): amended, on , by section 163(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
  • Section 130(2): 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 130(2): amended (with effect on 1 April 1995), on , by section 14(2)(a) of the Tax Administration Amendment Act 1995 (1995 No 24).
  • Section 130(2): amended (with effect on 1 April 1995), on , by section 14(2)(b) of the Tax Administration Amendment Act 1995 (1995 No 24).
  • Section 130(2): amended (with effect on 1 April 1995), on , by section 14(2)(c) of the Tax Administration Amendment Act 1995 (1995 No 24).
  • Section 130(4): 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).