The Commissioner can ask a hearing authority to stop a challenge if you have not followed the rules in section 89M or section 138B. You must comply with these rules when you start a challenge. The Commissioner will decide if you have failed to comply with the rules.

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This page was last updated on 28 November 2025

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Topics:

Crime and justice > Courts and legal help

138G: Effect of disclosure notice, or

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

138I: Payment of disputed tax, or

"What happens when you disagree with a tax bill"

Part 8AChallenges

138HApplication to strike out proceedings

The Commissioner may apply to a hearing authority to strike out a challenge commenced by a disputant if the Commissioner considers that the disputant has failed to comply with any of the requirements of section 89M or section 138B.

Notes

Section 138H: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).