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Tax Administration Act 1994

Challenges

138S: Challenge to be heard before Taxation Review Authority

You could also call this:

"Challenging a tax decision in court"

Illustration for Tax Administration Act 1994

You can challenge a decision made by the Commissioner under certain laws. This includes the Student Loan Scheme Act 2011 and the Child Support Act 1991. You take this challenge to a Taxation Review Authority. You do this for decisions under other tax laws too, if the law says the Taxation Review Authority must make the decision. The Taxation Review Authority hears and decides the challenge. This rule is more important than any other rules in this part of the 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=DLM356108.

Topics:
Money and consumer rights > Taxes
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138R: Stay of proceedings for similar cases, or

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

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139: Purposes of this Part, or

"This part of the law is about following tax rules and being fair with penalties."

Part 8AChallenges

138SChallenge to be heard before Taxation Review Authority

  1. A challenge to a disputable decision made by the Commissioner under—

  2. the Student Loan Scheme Act 2011, or any provision of this Act that applies in relation to an employer's obligation under the Student Loan Scheme Act 2011; and
    1. the Child Support Act 1991, or any provision of this Act that applies in relation to an employer's obligation under the Child Support Act 1991; and
      1. any other tax law, where that tax law or another tax law specifies that the disputable decision is to be determined by a Taxation Review Authority,—
          1. is to be commenced, heard, and finally determined by a Taxation Review Authority.

        1. Subsection (1) prevails over any other section in this Part.

        Notes
        • Section 138S: inserted, on , by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
        • Section 138S(1)(a): amended, on , by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).