New Zealand Legislation: Acts
Acts are laws made by Parliament
Reprint as at 29 August 2011
| Public Act | 1994 No 165 |
| Date of assent | 20 December 1994 |
| Commencement | see section 1(2) |
Changes authorised by section 17C of the Acts and Regulations Publication Act 1989 have been made in this reprint.
A general outline of these changes is set out in the notes at the end of this reprint, together with other explanatory material about this reprint.
This Act is administered by the Inland Revenue Department.
1 Short Title and commencement
Part 1
Purpose and construction
4 Construction of statutory references
Part 2
Taxation Review Authorities
5 Establishment of Taxation Review Authorities
6 Term of office of an Authority
7 Oath to be taken by an Authority
8 Remuneration and travelling expenses
9 An Authority not personally liable
10 Employee of Crown appointed as an Authority
11 Registrars and other officers of an Authority
12 Officers to maintain secrecy
13A General jurisdiction of Authorities
13B Small claims jurisdiction of Authorities [Repealed]
15 An Authority to be a commission of inquiry
Part 3
Proceedings before Authorities
17 Evidence in proceedings before an Authority
18 Grounds of objection and burden of proof
20 Power to proceed if either party fails to attend
21 Authority may dismiss frivolous or vexatious proceedings
22 Power to order costs in certain cases
22B Power to order costs for filing fees
23 Proceedings not to abate by reason of death
24 Stating case for High Court
26A Challenges appealed to High Court
27 Removal of appeal to Court of Appeal
An Act to consolidate the law relating to Taxation Review Authorities
