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Goods and Services Tax Act 1985

Assessment of tax

29: Assessments deemed correct except in proceedings on objection

You could also call this:

"Your tax bill is correct unless you dispute it."

Illustration for Goods and Services Tax Act 1985

If you get an assessment of tax, it is considered correct unless you object to it. You can object to your tax assessment, and this is when its correctness might be questioned. The assessment is deemed correct in all situations except when you are taking action to object to it, as stated in the Goods and Services Tax Act 1985, which was amended by the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004.

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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=DLM84360.

Topics:
Money and consumer rights > Taxes
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28: Validity of assessments not affected by failure to comply with Act, or

"Mistakes in the tax assessment process don't make the assessment invalid."

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30: Evidence of returns and assessments, or

"Proof of tax returns and checks"

Part 4Assessment of tax

29Assessments deemed correct except in proceedings on objection (Repealed)

    Notes
    • Section 29: repealed, on (applying for taxable periods beginning on or after 1 April 2005), by section 154(1) of the Taxation (Venture Capital and Miscellaneous Provisions) Act 2004 (2004 No 111).