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Goods and Services Tax Act 1985

Objections

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

You could also call this:

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

Illustration for Goods and Services Tax Act 1985

The Taxation Review Authority has certain powers when it makes a decision about an objection or a case stated. You can find more information about what happened to this section in the notes, which say it was repealed. This repeal happened on 1 October 1996, because of a change made by the Goods and Services Tax Amendment Act 1996.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM84391.

Topics:
Money and consumer rights > Taxes
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34: Commissioner may amend assessment, or objections may be submitted to Taxation Review Authority, or

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

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36: When objection may be referred in first instance to High Court, or

"When can a tax objection go straight to the High Court?"

Part 5Objections

35Powers of Taxation Review Authority on determination of objection or case stated (Repealed)

    Notes
    • Section 35: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of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).