Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Objections - Case stated

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

You could also call this:

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

Illustration for Tax Administration Act 1994

If your objection is not fully agreed to by the Commissioner, you can ask for it to be heard by a Taxation Review Authority. You must do this within 2 months of being told your objection is not fully agreed to. The Taxation Review Authorities Act 1994 will apply to the process. You will need to give notice to the Commissioner to require this. The Authority will then hear and decide on your objection.

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 It might be out of date or be missing some parts.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=DLM355699.

Topics:
Money and consumer rights > Taxes
Previous

133: Wrong PAYE withholding determination a ground for objection, or

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

Next

135: Powers of Taxation Review Authority on determination of objection or case stated, or

"The Taxation Review Authority's Power to Decide on Objections"

Part 8Objections
Case stated

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

  1. If an objection is not wholly allowed by the Commissioner, the objector may, within 2 months after the date on which notice of the disallowance is given to the objector by or on behalf of the Commissioner, by notice to the Commissioner require that the objection be heard and determined by a Taxation Review Authority, and in that event the objection shall be heard and determined by an Authority, and the Taxation Review Authorities Act 1994 shall apply in respect of the institution, hearing, and determination of the proceedings on the objection.

Compare
  • 1976 No 65 s 31(2)
Notes
  • Section 134: 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).