You can get costs awarded to or against the Commissioner in court cases about tax. The Commissioner can pay or receive costs like in other court cases. Costs awarded against the Commissioner are paid from money given by Parliament.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM357426.
160: Commissioner may appear in legal proceedings by officer of public service, or
"The Commissioner can send someone to court for them to deal with tax issues."
162: Proceedings not affected by vacancy or change in office of Commissioner, or
"Changing the Commissioner doesn't stop tax court cases."
In all proceedings in any court for the recovery of tax, costs may be awarded to or against the Commissioner in the same manner as in other cases, but all costs so awarded against the Commissioner shall be payable out of money appropriated by Parliament, and not otherwise.
