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Tax Administration Act 1994

Challenges

138E: Certain rights of challenge not conferred

You could also call this:

"You can't challenge some tax decisions made by the government."

Illustration for Tax Administration Act 1994

You do not have the right to challenge some decisions made by the Commissioner or the Minister under a tax law. This includes decisions about extending time for giving notice or making an application. It also includes valuations or apportionments made by the Valuer-General or a registered valuer under the Valuation of Land Act 1951 or the Income Tax Act 2007, which you can find at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1512300.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM355936.

Topics:
Money and consumer rights > Taxes
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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."

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138F: Challenging disputable decisions which are not assessments, or

"Challenging decisions made by the Commissioner that are not about your tax bill"

Part 8AChallenges

138ECertain rights of challenge not conferred

  1. This Part does not confer a right of challenge with respect to—

  2. a decision of the Commissioner under a tax law to enlarge or extend the time for giving notice, making an application, furnishing a tax return, or doing any other act, matter, or thing; or
    1. a decision of the Minister under a tax law, or an act, matter, or thing done or omitted by the Minister under a tax law; or
      1. a matter in respect of which provision is made by a tax law—a special committee, tribunal, or authority (other than a Taxation Review Authority) established in that behalf or a person or official (other than the Commissioner); or
        1. for a challenge or objection to the matter to be heard and determined by; or
          1. for the matter to be inquired into, considered, reported upon, heard, decided, determined, or otherwise dealt with by; or
            1. for the matter to be the subject of any recommendation of,—
            2. a valuation or apportionment made by the Valuer-General or a registered valuer under the Valuation of Land Act 1951 or the Income Tax Act 2007; or
              1. a matter which by a provision in—is left to the discretion, judgment, opinion, approval, consent, or determination of the Commissioner; or
                1. the PAYE rules; or
                  1. the provisional tax rules; or
                    1. any of sections CD 15, CD 19, HD 2, HD 3(2), HD 5(4), HD 15, HD 24, HD 26 to HD 29, LA 6 to LA 8, LJ 1 to LJ 7, RD 3, RM 2 to RM 4, RM 8, and RM 10 of the Income Tax Act 2007 and sections 18K, 33, 92A, 139 (insofar as it applies to unpaid tax for periods before 1 April 1997) and 184 of the Tax Administration Act 1994; or
                      1. any of sections 6E, 6F, 17F, 17G, 18I, 21B to 23, 36 to 46, 58, 62, 63, 68CB, 68CC, and 68CD, 78B, 78C, 80, 89C, 89K, 89L, 89M, 89N(1)(c)(viii) and (3), 92, 106, 107, 108B, 109, 110, 111, 113, 114, 120A to 120U, 124ZH, 124ZI, Part 7B, 138I(2B), 138N, 139B, 142A, 142C, 146, 150A, 157, 160, 166, 166B, 167, 174AA, 176, 177, 177A to 177D, 183A, 183D, 183F, and 225B of this Act; or
                        1. any of Parts 1 to 3 of the KiwiSaver Act 2006; or
                          1. any of Parts 4, 6, 7 and 11 (other than section 76) of the Goods and Services Tax Act 1985—
                          2. the Commissioner's interpretation of how a taxation law applies to a person, whether or not the person has come into legal existence, and to an arrangement, whether or not a single or a recurring arrangement, as set out in a binding ruling made under Part 5A; or
                            1. the Commissioner's interpretation of whether the amendment or repeal of a taxation law has changed the way that the law applies in a private or a product ruling, as set out in a status ruling made under section 91GA; or
                              1. a matter in respect of which a tax law provides that there shall be no right of objection or challenge to the decision of the Commissioner.

                                1. Subsection (1) may be overruled by a tax law or other law that expressly confers a right of objection or challenge in respect of a decision made by any person.

                                Notes
                                • Section 138E: inserted, on , by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
                                • Section 138E(1)(d): 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 138E(1)(d): amended, on , by section 54(1) of the Rating Valuations Act 1998 (1998 No 69).
                                • Section 138E(1)(e)(i): amended, on (applying for 2002–03 and subsequent income years), by section 116(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
                                • Section 138E(1)(e)(iii): replaced, on , by section 87(1) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).
                                • Section 138E(1)(e)(iii): amended, on , by section 93(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                                • Section 138E(1)(e)(iii): amended (with effect on 1 April 2013), on , by section 116 of the Taxation (Livestock Valuation, Assets Expenditure, and Remedial Matters) Act 2013 (2013 No 52).
                                • Section 138E(1)(e)(iii): 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 138E(1)(e)(iii): amended, on (applying on and after 17 October 2002), by section 87(1)(b) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
                                • Section 138E(1)(e)(iv): replaced, on (applying to 2002–03 and subsequent income years), by section 225(1) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
                                • Section 138E(1)(e)(iv): amended, on , by section 209(1) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
                                • Section 138E(1)(e)(iv): amended, on , by section 209(2) (and see section 209(3) for application) of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).
                                • Section 138E(1)(e)(iv): amended, on , by section 46(1) (and see section 38 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
                                • Section 138E(1)(e)(iv): amended (with effect on 1 April 2019), on , by section 229(1) (and see section 229(2) for application) of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).
                                • Section 138E(1)(e)(iv): amended, on , by section 35 (and see section 3 for application) of the Taxation (Research and Development Tax Credits) Act 2019 (2019 No 15).
                                • Section 138E(1)(e)(iv): amended, on , by section 93(2)(a) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                                • Section 138E(1)(e)(iv): amended, on , by section 93(2)(b) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                                • Section 138E(1)(e)(iv): amended, on , by section 93(2)(c) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                                • Section 138E(1)(e)(iv): amended (with effect on 5 February 2017), on , by section 118 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).
                                • Section 138E(1)(e)(iv): amended, on , by section 178 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                                • Section 138E(1)(e)(iv): 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 138E(1)(e)(iv): amended, on , by section 122 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
                                • Section 138E(1)(e)(iv): amended, on , by section 116(2) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
                                • Section 138E(1)(e)(iv): amended, on (applying on and after 1 December 2002), by section 87(2) of the Taxation (Relief, Refunds and Miscellaneous Provisions) Act 2002 (2002 No 32).
                                • Section 138E(1)(e)(iv): amended, on (applying on and after 1 April 2002), by section 225(2) of the Taxation (Taxpayer Assessment and Miscellaneous Provisions) Act 2001 (2001 No 85).
                                • Section 138E(1)(e)(ivb): inserted, on , by section 231 of the KiwiSaver Act 2006 (2006 No 40).
                                • Section 138E(1)(e)(v): inserted, on , by section 122 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).
                                • Section 138E(1)(ea): inserted, on (applying on and after 20 May 1999), by section 110(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).
                                • Section 138E(1)(eb): inserted, on (applying on and after 20 May 1999), by section 110(2) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).