Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Tax recovery agreements

173I: Rights of appeal

You could also call this:

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

Illustration for Tax Administration Act 1994

You can appeal to the District Court if you disagree with a decision made by the Commissioner under this Part of the Tax Administration Act 1994. You can appeal on a question of law or fact that arises from the Commissioner's exercise of authority. The District Court can then reverse or modify the decision, or send it back to the Commissioner for further consideration.

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 It might be out of date or be missing some parts.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=DLM357949.

Topics:
Money and consumer rights > Taxes
Previous

173H: Contested act of assistance, or

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

Next

173J: Certificates given by Commissioner, or

"The Commissioner's Certificate: Proof of Assistance"

Part 10ATax recovery agreements

173IRights of appeal

  1. A taxpayer may appeal to the District Court on a question of law or fact that arises from the exercise of any authority, discretion, power, provision, or right by the Commissioner or another competent authority under this Part.

  2. The District Court may reverse or modify the effect of the authority, discretion, power, provision, or right exercised, or refer the matter back to the Commissioner or the other competent authority for further consideration.

Notes
  • Section 173I: inserted, on (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).