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Tax Administration Act 1994

Challenges

138A: Application of this Part

You could also call this:

"When this part of the law applies to you"

Illustration for Tax Administration Act 1994

This part of the law applies to you if the Commissioner gives you a notice of disputable decision on or after 1 October 1996. It also applies if you got a notice of assessment or reassessment before 1 October 1996 and section 125A(2)(a) applies to it. This part does not apply to you if Part 8 applies to your assessment or reassessment because of section 125A.

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Topics:
Money and consumer rights > Taxes
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138B: When disputant entitled to challenge assessment, or

"When You Can Disagree with a Tax Assessment"

Part 8AChallenges

138AApplication of this Part

  1. Despite section 1(2), this Part applies to—

  2. every notice of disputable decision issued by the Commissioner under a provision of the Inland Revenue Acts on or after 1 October 1996, irrespective of the period to which the notice of disputable decision relates; and
    1. any assessment, reassessment, or determination of the Commissioner if a notice of assessment or reassessment to which section 125A(2)(a) applies has been issued before 1 October 1996, irrespective of the period to which the notice of assessment or reassessment relates.

      1. This Part does not apply to any assessment or reassessment or determination or decision of the Commissioner to which Part 8 applies by virtue of subsection (1) or subsection (2)(b) of section 125A.

      Notes
      • Section 138A: inserted, on , by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
      • Section 138A(1): replaced, on (applying on and after 1 October 1996), by section 108(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
      • Section 138A(1)(b): amended, on , by section 92(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
      • Section 138A(2): amended, on , by section 92(2) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).