Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Recoveries - General

162: Proceedings not affected by vacancy or change in office of Commissioner

You could also call this:

"Changing the Commissioner doesn't stop tax court cases."

Illustration for Tax Administration Act 1994

If the Commissioner's office is empty or a new Commissioner starts, it does not affect court cases about tax. You can still take action to recover tax or dispute a tax decision. The case will continue as normal, as if the Commissioner's office was a single company that does not change.

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 It might be out of date or be missing some parts.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=DLM357427.

Topics:
Money and consumer rights > TaxesCrime and justice > Courts and legal help
Previous

161: Costs against Commissioner, or

"When You Go to Court About Tax, Who Pays the Costs?"

Next

163: No limitation of action to recover tax, or

"You can always try to get back unpaid tax, no matter how long ago it was due."

Part 10Recoveries
General

162Proceedings not affected by vacancy or change in office of Commissioner

  1. No action instituted by the Commissioner for the recovery of tax, and no proceedings objecting to or challenging an assessment of tax or other disputable decision, shall abate by reason of any vacancy in the office of Commissioner, or shall be deemed defectively constituted by reason of any change in the holder of that office, and every such action or proceeding shall be continued in the ordinary course as if the Commissioner and the Commissioner's successors in office were a corporation sole.

Compare
  • 1976 No 65 s 405
Notes
  • Section 162: amended, on , by section 47 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).