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Tax Administration Act 1994

Challenges

138J: Waiver of payment or security

You could also call this:

"Not having to pay tax or give security when you normally would"

Illustration for Tax Administration Act 1994

You can find information about a rule called 'Waiver of payment or security' in the Tax Administration Act 1994. This rule is section 138J, but it is no longer in use because it was repealed. It was repealed on 1 April 2003 by section 118 of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003, which you can read about on the legislation.govt.nz website.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM355979.

Topics:
Money and consumer rights > Taxes
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138I: Payment of disputed tax, or

"What happens when you disagree with a tax bill"

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138K: Determination of challenge not to affect other matters, or

"Challenging a decision doesn't stop other decisions being made"

Part 8AChallenges

138JWaiver of payment or security (Repealed)

    Notes
    • Section 138J: repealed, on , by section 118 of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).