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Tax Administration Act 1994

Challenges

138M: Wrong PAYE withholding determination a ground for challenge

You could also call this:

"Challenging a wrong tax deduction from your pay"

Illustration for Tax Administration Act 1994

You can dispute a notice of proposed adjustment or challenge an assessment made by the Commissioner. This is if the assessment is based on a determination under section RD 3(5) of the Income Tax Act 2007. You can do this if you think the determination is wrong, either in fact or in law.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM355991.

Topics:
Money and consumer rights > Taxes
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"Disputing a Civil Penalty for Tax"

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"A court case can be moved to a different court."

Part 8AChallenges

138MWrong PAYE withholding determination a ground for challenge

  1. A disputant may—

  2. dispute a notice of proposed adjustment; or
    1. challenge an assessment—
        1. that is issued by the Commissioner in relation to an amount of tax withheld on the basis of a determination under section RD 3(5) of the Income Tax Act 2007, on the ground that the determination is wrong, whether in fact or in law.

      Notes
      • Section 138M: inserted, on , by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
      • Section 138M heading: 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 138M: 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).