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Tax Administration Act 1994

Challenges

138C: When disputant entitled to challenge disputable decision other than assessment

You could also call this:

"Challenging a tax decision that you don't agree with"

Illustration for Tax Administration Act 1994

You can challenge a decision made by the Commissioner if you proposed an adjustment and it was rejected. You must start a proceeding in a hearing authority, like the High Court, within a certain time period after the Commissioner rejects your proposed adjustment. You have to follow the rules set out in the Taxation Review Authority Regulations 1994 or the High Court Rules 2016 when you file the proceedings.

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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=DLM355931.

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"

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138D: Challenge may in exceptional circumstances be commenced after response period, or

"You can challenge a decision late if there are very good reasons."

Part 8AChallenges

138CWhen disputant entitled to challenge disputable decision other than assessment

  1. A disputant is entitled to challenge a disputable decision that is not an assessment by commencing proceedings in a hearing authority if—

  2. the disputable decision was the subject of an adjustment proposed by the disputant which the Commissioner has rejected; and
    1. the disputant files the proceedings in accordance with the Taxation Review Authority Regulations 1994 (or any regulations made in substitution for those regulations) or the High Court Rules 2016, within the response period for the notice from the Commissioner rejecting the proposed adjustment.

      Notes
      • Section 138C: inserted, on , by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
      • Section 138C(b): amended, on , by section 183(c) of the Senior Courts Act 2016 (2016 No 48).