Tax Administration Act 1994

Challenges

138F: Challenging disputable decisions which are not assessments

You could also call this:

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

Illustration for Tax Administration Act 1994

You can challenge a decision made by the Commissioner under section 138B if it affects your assessment. You do not need to have issued a notice of proposed adjustment to challenge the decision. The decision you are challenging must be one that the Commissioner made, and it cannot be an assessment itself. You cannot challenge the assessment in this way if you have already issued a notice of proposed adjustment for the same decision. This also applies if your reasons for challenging the assessment are the same as the reasons you gave in the notice of proposed adjustment. In this case, a disputable decision is one that the Commissioner makes, but it does not include an assessment.

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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=DLM355957.

Topics:

Money and consumer rights > Taxes

138E: Certain rights of challenge not conferred, or

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

138G: Effect of disclosure notice, or

"What happens when you get a disclosure notice and disagree with a tax decision"

Part 8AChallenges

138FChallenging disputable decisions which are not assessments

A disputant may challenge under section 138B an assessment made by the Commissioner that takes account of or relies on a disputable decision, whether or not the disputant has issued a notice of proposed adjustment in respect of the disputable decision.
Subsection (1) does not apply if—
the disputant has issued a notice of proposed adjustment in respect of the disputable decision; and
the disputant's grounds for challenging the assessment are the same grounds, or substantially the same as the grounds, that were specified in the notice of proposed adjustment.

In subsection (1), a disputable decision does not include an assessment.

Notes

Section 138F: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 138F(1): amended, on 21 December 2004, by section 123 of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).