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Goods and Services Tax Act 1985

Objections

34: Commissioner may amend assessment, or objections may be submitted to Taxation Review Authority

You could also call this:

"The Commissioner can change a tax decision, or you can dispute it with the Taxation Review Authority."

Illustration for Goods and Services Tax Act 1985

The Commissioner can change an assessment. You can also object to an assessment and take it to the Taxation Review Authority. This section was repealed on 1 October 1996 by section 8(1) of the Goods and Services Tax Amendment Act 1996, which means it does not apply to tax obligations from 1 April 1997.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM84388.

Topics:
Money and consumer rights > Taxes
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33: Objections to assessments, or

"Disagreeing with a tax bill"

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35: Powers of Taxation Review Authority on determination of objection or case stated, or

"The Taxation Review Authority's decision-making powers for objections and cases."

Part 5Objections

34Commissioner may amend assessment, or objections may be submitted to Taxation Review Authority (Repealed)

    Notes
    • Section 34: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of taxable periods commencing on or after 1 April 1997 (unless necessary for the enforcement of other provisions in this Act)), by section 8(1) of the Goods and Services Tax Amendment Act 1996 (1996 No 59).