Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Challenges

138Q: Challenges designated as test cases

You could also call this:

"The Commissioner picks a challenge to help decide others like it."

Illustration for Tax Administration Act 1994

The Commissioner can choose a challenge to be a test case if they think it will help decide other similar challenges. You will know it is a test case if the Commissioner says so. Test cases are heard in the High Court.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=DLM356104.

Topics:
Crime and justice > Courts and legal helpGovernment and voting > Government departments
Previous

138P: Powers of hearing authority, or

"What a hearing authority can decide about your tax"

Next

138R: Stay of proceedings for similar cases, or

"The Commissioner can pause your case if a similar one is already in court."

Part 8AChallenges

138QChallenges designated as test cases

  1. The Commissioner may designate a challenge as a test case, if the Commissioner considers that determination of the challenge is likely to be determinative of all or a substantial number of the issues involved in 1 or more other challenges.

  2. Test cases are to be heard in the High Court.

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