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Tax Administration Act 1994

Challenges

138N: Proceedings may be transferred to different hearing authorities

You could also call this:

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

Illustration for Tax Administration Act 1994

You can take a challenge to the High Court or a Taxation Review Authority. If you start a challenge in the High Court, the Commissioner can ask to move it to a Taxation Review Authority. The High Court can also decide to move the challenge to a Taxation Review Authority on its own. You can start a challenge in a Taxation Review Authority, and the Commissioner can ask to move it to the High Court. The High Court can then order the challenge to be moved to the Court of Appeal. The rules about moving challenges between courts are in place to help with your case.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM355994.

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138M: Wrong PAYE withholding determination a ground for challenge, or

"Challenging a wrong tax deduction from your pay"

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138O: Transfer from small claims jurisdiction of Taxation Review Authority, or

"Moving a small tax claim to a different court"

Part 8AChallenges

138NProceedings may be transferred to different hearing authorities

  1. If a disputant commences a challenge in the High Court,—

  2. the Commissioner may apply to the High Court to have the challenge transferred to a Taxation Review Authority; or
    1. the High Court may, of its own motion, transfer the challenge to a Taxation Review Authority.

      1. If a disputant commences a challenge in a Taxation Review Authority, the Commissioner may apply to the High Court to have the challenge transferred to the High Court.

      2. The High Court may order that any proceedings transferred to the High Court under this section are to be transferred into the Court of Appeal.

      Notes
      • Section 138N: inserted, on , by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
      • Section 138N(2): replaced, on (applying for a dispute or challenge, in relation to which there has been no election into the small claims jurisdiction of a Taxation Review Authority before 29 August 2011), by section 180(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).