Tax Administration Act 1994

Tax recovery agreements

173H: Contested act of assistance

You could also call this:

"Asking for help with a tax problem when you disagree with a decision"

Illustration for Tax Administration Act 1994

You are involved in a contested act of assistance under a tax recovery agreement. This means you can ask for help even if you have other options under New Zealand law or the law of the other country involved. You can tell the competent authority why you think it is a contested act of assistance. You can ask the competent authority to look at your case. They must try to resolve the issue with you quickly. If they cannot resolve it with you, they will send your request to the competent authority of the other country. They will work together to try to resolve the dispute by mutual agreement, which means both parties agree on a solution. The competent authority will send your request and the reasons for it to the other country's competent authority. They will then try to find a solution that works for everyone.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM357947.

Topics:

Money and consumer rights > Taxes

173G: Limitations on assistance in recovery, or

"When the Commissioner can help collect unpaid tax from someone who owes it"

173I: Rights of appeal, or

"What to do if you disagree with a tax decision"

Part 10ATax recovery agreements

173HContested act of assistance

This section applies to a contested act of assistance and applies whether or not another remedy is available under the laws of New Zealand or the laws of the other party to a tax recovery agreement.
A person that claims to be affected by a contested act of assistance may advise the competent authority of the reasons why the person considers the act is a contested act of assistance.
On receipt of a request under subsection (2), the competent authority must, without undue delay,—
endeavour to resolve with the person the dispute concerning the contested act of assistance; or
refer the request, together with reasons, to the competent authority of the other territory, and endeavour, by mutual agreement, to resolve the dispute.

Notes

Section 173H: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).