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Tax Administration Act 1994

Objections

133: Wrong PAYE withholding determination a ground for objection

You could also call this:

"You can dispute your tax if you think the PAYE withholding is incorrect."

Illustration for Tax Administration Act 1994

You can object to a tax assessment if you think it is wrong. This can happen when the Commissioner makes a decision about tax withheld based on a determination under section RD 3(5) of the Income Tax Act 2007. You can object if you think the determination is wrong in fact or in law.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM355695.

Topics:
Money and consumer rights > Taxes
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132: Application of this Part to objections to foreign tax credit determinations, or

"Objecting to decisions about foreign tax credits"

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134: Objector may require that objections be submitted to Taxation Review Authority, or

"You can ask for a hearing if your tax objection is not fully agreed to."

Part 8Objections

133Wrong PAYE withholding determination a ground for objection

  1. A taxpayer may object to an assessment that is issued by the Commissioner in relation to an amount of tax withheld on the basis of a determination under section RD 3(5) of the Income Tax Act 2007, on the ground that the determination is wrong, whether in fact or in law.

Notes
  • Section 133: replaced, on , by section 40 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
  • Section 133 heading: 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 133: 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).