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Tax Administration Act 1994

Challenges

138K: Determination of challenge not to affect other matters

You could also call this:

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

Illustration for Tax Administration Act 1994

You are making a challenge about a decision. The person hearing your challenge only looks at the decision you are challenging. They do not consider other matters. The Commissioner can still make decisions about other matters and change the decision you are challenging if needed.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM355984.

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138J: Waiver of payment or security, or

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

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138L: Challenging civil penalties, or

"Disputing a Civil Penalty for Tax"

Part 8AChallenges

138KDetermination of challenge not to affect other matters

  1. The determination of a challenge by a hearing authority under this Part—

  2. relates solely to the matter that is the subject of the disputable decision being challenged; and
    1. does not affect the right of the Commissioner to make a disputable decision relating to a different matter and to amend the disputable decision being challenged in any way rendered necessary by the later disputable decision.

      Notes
      • Section 138K: replaced (with effect on 1 October 1996), on , by section 143(2) of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).