Tax Administration Act 1994

Objections - Case stated

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

You could also call this:

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

Illustration for Tax Administration Act 1994

When you have an objection, the Taxation Review Authority can make a decision. They can confirm or change an assessment. They can also make a new assessment. If your objection is about a certain type of decision, the Authority cannot make a new decision. But they can tell the Commissioner to change the decision. They can direct the Commissioner to alter the determination or ruling to conform to the decision of the Taxation Review Authority, with effect as provided in section 90(6) or sections 90AC(6) and 90AE. The time limit for making a decision does not apply to certain decisions made by the Authority. This includes any changes made to an assessment to conform to the Authority's decision. It also includes any new assessments made by the Authority or the Commissioner.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM355901.

Topics:

Money and consumer rights > Taxes

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."

136: When objection may be referred directly to High Court, or

"When You Can Take a Tax Dispute Straight to the High Court"

Part 8Objections
Case stated

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

On hearing any objection a Taxation Review Authority may—
confirm or cancel or vary the assessment, or reduce the amount of the assessment, or increase the amount of the assessment to the extent to which the Commissioner was empowered to make an assessment of an increased amount at the time the Commissioner made the assessment to which the objection relates, and that last-mentioned assessment shall be altered by the Commissioner to such extent as may be necessary to conform to that determination:
make any assessment which the Commissioner was empowered to make at the time the Commissioner made the assessment to which the objection relates, or direct the Commissioner to make such an assessment, in which case an assessment shall be made by the Commissioner so as to conform to that direction.

Notwithstanding subsection (1), where the objection relates to a determination or binding ruling made under either section 90(1) or 90AC(1) of this Act, or under section 64E of the Income Tax Act 1976, or under section 245S of that Act as in force before its repeal by section 49 of the Income Tax Amendment Act (No 2) 1993, the Authority shall not make a determination or binding ruling or alter the determination or ruling under subsection (1)(a) or subsection (1)(b) but may direct the Commissioner to alter the determination or ruling to such extent as may be necessary to conform to the decision of the Taxation Review Authority and with such effect as provided in either section 90(6) or sections 90AC(6) and 90AE of this Act or, where appropriate, section 245S of the Income Tax Act 1976 as so previously in force: provided that no such fresh determination or ruling shall be issued by the Commissioner before the resolution of the appeal procedures.
The time bar shall not apply with respect to—
any determination of the Authority under subsection (1)(a) or any amendment made by the Commissioner to an assessment for the purpose of conforming to any such determination; or
any assessment made by the Authority or the Commissioner under subsection (1)(b).

Compare

1976 No 65 s 32

Notes

Section 135(2): amended, on 18 March 2019, by section 90(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 135(2): amended, on 18 March 2019, by section 90(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 135(2): amended, on 20 May 1999 (applying on or after 20 May 1999), by section 107(a) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 135(2): amended, on 20 May 1999 (applying on or after 20 May 1999), by section 107(b) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
Section 135(2) proviso: amended, on 18 March 2019, by section 90(c) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 135(3)(a): amended, on 24 October 2001 (applying to 2002–03 and subsequent income years), by section 236(3) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).