Plain language law

New Zealand law explained for everyone

Local Government Act 1974

Local authorities fuel tax - Collection of tax

192: Appeal against assessment

You could also call this:

"Challenging a tax decision: how to appeal if you disagree with your tax assessment"

Illustration for Local Government Act 1974

If you get a demand for tax from the principal administrative officer, you can appeal against it within 14 days. You appeal to the District Court by making an originating application against the assessment. The court's decision is final and they can either confirm or amend the assessment made by the principal administrative officer.

When you appeal, the court hears your case and makes a decision. The principal administrative officer made the original assessment, and the court can change it if they think it is wrong. You must make your appeal within the time limit, which is 14 days after you get the demand for tax.

The court's decision is the last one, and you cannot appeal again. They look at the assessment and decide whether it is correct or not. If they think it is wrong, they can amend it, which means they change it to make it correct.

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 It might be out of date or be missing some parts.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=DLM419294.

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

191: Assessment presumed to be correct, or

"You must pay the tax amount stated, unless you can prove it's incorrect."

Next

193: Tax recoverable as a debt, or

"Paying tax on special fuel is like paying a debt to the local council."

Part 11Local authorities fuel tax
Collection of tax

192Appeal against assessment

  1. Within 14 days after a demand for the tax is made by the principal administrative officer in accordance with his assessment, the wholesale distributor may appeal to the District Court, by way of originating application, against the assessment.

  2. On the hearing of the appeal, the court, whose decision shall be final, may confirm or amend the assessment made by the principal administrative officer.

Notes
  • Section 192: replaced, on , by section 2 of the Local Government Amendment Act (No 3) 1977 (1977 No 122).
  • Section 192(1): amended, on , by section 261 of the District Court Act 2016 (2016 No 49).
  • Section 192(1): amended, on , pursuant to section 2(2) of the Local Government Amendment Act 1980 (1980 No 82).
  • Section 192(2): amended, on , pursuant to section 2(2) of the Local Government Amendment Act 1980 (1980 No 82).