A test case procedure was part of the law, but it is no longer used. It was stopped being used on 1 October 1996, and this change applied to tax for supplies made from 1 April 1997 onwards. This change was made by section 8(1) of 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 It might be out of date or be missing some parts.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 18 July 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM84399.

Topics:

Money and consumer rights > Taxes

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

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

37: Obligation to pay tax where objection lodged, or

"You must pay tax even if you disagree with it"

Part 5Objections

36ATest case procedure (Repealed)

Notes

Section 36A: repealed, on 1 October 1996 (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in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).