138S Challenge to be heard before Taxation Review Authority

(1)

A challenge to a disputable decision made by the Commissioner under—

(a)

the Student Loan Scheme Act 2011, or any provision of this Act that applies in relation to an employer’s obligation under the Student Loan Scheme Act 2011; and

(b)

the Child Support Act 1991, or any provision of this Act that applies in relation to an employer’s obligation under the Child Support Act 1991; and

(c)

any other tax law, where that tax law or another tax law specifies that the disputable decision is to be determined by a Taxation Review Authority,—

is to be commenced, heard, and finally determined by a Taxation Review Authority.

(2)

Subsection (1) prevails over any other section in this Part.

Section 138S: inserted, on 1 October 1996, by section 42 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

Section 138S(1)(a): amended, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).