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Tax Administration Act 1994

Challenges

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

You could also call this:

"Moving a small tax claim to a different court"

Illustration for Tax Administration Act 1994

You can find information about a rule called Transfer from small claims jurisdiction of Taxation Review Authority. This rule is part of the Tax Administration Act 1994. It was repealed on 29 August 2011 by section 181(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM355996.

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138N: Proceedings may be transferred to different hearing authorities, or

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

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138P: Powers of hearing authority, or

"What a hearing authority can decide about your tax"

Part 8AChallenges

138OTransfer from small claims jurisdiction of Taxation Review Authority (Repealed)

    Notes
    • Section 138O: repealed, on (applying for a dispute or challenge, in relation to which there has been no election into the small claims jurisdiction of a Taxation Review Authority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 181(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).