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Tax Administration Act 1994

Recoveries - General

160: Commissioner may appear in legal proceedings by officer of public service

You could also call this:

"The Commissioner can send someone to court for them to deal with tax issues."

Illustration for Tax Administration Act 1994

You can go to the District Court to sort out tax issues. The Commissioner can send a public service officer to represent them in court. This officer's word is enough to prove they are acting for the Commissioner.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM357425.

Topics:
Money and consumer rights > TaxesCrime and justice > Courts and legal help
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Part 10Recoveries
General

160Commissioner may appear in legal proceedings by officer of public service

  1. In any action in the District Court for the recovery of tax, the Commissioner may, if the Commissioner thinks fit, appear by some officer in the public service, and the statement of any person so appearing that the person is such an officer and that the person appears for the Commissioner shall be sufficient evidence of the facts so stated and of the person's authority in that behalf.

Compare
  • 1976 No 65 s 403
Notes
  • Section 160 heading: amended, on , by section 135 of the Public Service Act 2020 (2020 No 40).
  • Section 160: amended, on , by section 135 of the Public Service Act 2020 (2020 No 40).
  • Section 160: amended, on , by section 261 of the District Court Act 2016 (2016 No 49).