Plain language law

New Zealand law explained for everyone

Goods and Services Tax Act 1985

Objections

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

You could also call this:

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

Illustration for Goods and Services Tax Act 1985

When you have an objection about goods and services tax, it can sometimes go straight to the High Court. This is what used to happen, but the rule that said this has been repealed. The repeal happened on 1 October 1996, and it was because of a change made by the Goods and Services Tax Amendment Act 1996.

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 It might be out of date or be missing some parts.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=DLM84393.

Topics:
Money and consumer rights > Taxes
Previous

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."

Next

36A: Test case procedure, or

"What is the test case procedure that used to be part of the GST law?"

Part 5Objections

36When objection may be referred in first instance to High Court (Repealed)

    Notes
    • Section 36: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of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).