Taxation Review Authorities Act 1994

If you need more information about this Act, please contact the administering agency: Inland Revenue Department

Version as at 28 October 2021

Coat of Arms of New Zealand

Taxation Review Authorities Act 1994

Public Act
1994 No 165
Date of assent
20 December 1994
see section 1(2)

The Parliamentary Counsel Office has made editorial and format changes to this version using the powers under subpart 2 of Part 3 of the Legislation Act 2019.

Note 4 at the end of this version provides a list of the amendments included in it.

This Act is administered by the Inland Revenue Department.


1Short Title and commencement
2Purpose of Act
4Construction of statutory references
4ATransitional, savings, and related provisions
5Establishment of Taxation Review Authorities
5AAppointment of temporary acting Authority
6Term of office of an Authority
7Oath to be taken by an Authority
8Remuneration and travelling expenses
9An Authority not personally liable
10Employee of Crown appointed as an Authority
11Registrars and other officers of an Authority
12Officers to maintain secrecy
13Functions of an Authority
13AGeneral jurisdiction of Authorities
13ABOrderly and efficient operation
13BSmall claims jurisdiction of Authorities [Repealed]
15An Authority to be a commission of inquiry
16Hearing of proceedings
17Evidence in proceedings before an Authority
18Grounds of objection and burden of proof
19Sittings of an Authority
20Power to proceed if either party fails to attend
20AHearing on papers
20BUse of electronic facilities to hear matters
21Authority may dismiss frivolous or vexatious proceedings
21AAuthority may strike out, determine, or adjourn proceeding
22Power to order costs in certain cases
22BPower to order costs for filing fees
23Proceedings not to abate by reason of death
24Stating case for High Court
25Decision of an Authority
25AContempt of Authority
25BPractice notes
25COnline publication of information about procedures, time frames, and progress of decisions
26Appeals to High Court
26AChallenges appealed to High Court
27Removal of appeal to Court of Appeal
28Appeal to Court of Appeal
29Costs on appeal

An Act to consolidate the law relating to Taxation Review Authorities