Tax Administration Act 1994 No 166 (as at 29 August 2011), Public Act

Act by section

120I No right to object to interest
  • (1) A taxpayer may not object to or challenge the imposition of interest payable under this Part.

    (2) Subsection (1) does not limit a taxpayer's right to object to or challenge the taxpayer's liability to pay tax.

    Section 120I: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).