Taxation Review Authorities Act 1994

• Jurisdiction: New Zealand
• Citation: 1994 No 165
• Reference: 1994 No 165
• Record Number: DLM347443
• Act Number: 165
• Type of Document: Act

Contenidos

• Taxation Review Authorities Act 1994
• Preamble
• Contents
• 1 Short Title and commencement
• Part 1
• 2 Purpose of Act
• 3 Interpretation
• 4 Construction of statutory references
• 4A Transitional, savings, and related provisions
• Part 2
• 5 Establishment of Taxation Review Authorities
• 5A Appointment of temporary acting Authority
• 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
• 13 Functions of an Authority
• 13A General jurisdiction of Authorities
• 13AB Orderly and efficient operation
• 13B Small claims jurisdiction of Authorities
• 14 Seal
• 15 An Authority to be a commission of inquiry
• Part 3
• 16 Hearing of proceedings
• 17 Evidence in proceedings before an Authority
• 18 Grounds of objection and burden of proof
• 19 Sittings of an Authority
• 20 Power to proceed if either party fails to attend
• 20A Hearing on papers
• 20B Use of electronic facilities to hear matters
• 21 Authority may dismiss frivolous or vexatious proceedings
• 21A Authority may strike out, determine, or adjourn proceeding
• 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
• 25 Decision of an Authority
• 25A Contempt of Authority
• 25B Practice notes
• 25C Online publication of information about procedures, time frames, and progress of decisions
• Part 4
• 26 Appeals to High Court
• 26A Challenges appealed to High Court
• 27 Removal of appeal to Court of Appeal
• 28 Appeal to Court of Appeal
• 29 Costs on appeal
• Part 5
• 30 Regulations
• 31 Savings
• Schedules
• Transitional, savings, and related provisions
• Part 1
• 1 General
• 2 Legal status
• 3 Editorial and format changes
• 4 Amendments incorporated in this consolidation

Taxation Review Authorities Act 1994

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.

Preamble

An Act to consolidate the law relating to Taxation Review Authorities

Contents

1 Short Title and commencement

This Act may be cited as the Taxation Review Authorities Act 1994.

This Act shall come into force on 1 April 1995.

Part 1

2 Purpose of Act

The purpose of this Act is to re-enact the law contained in the Inland Revenue Department Act 1974 as it relates to Taxation Review Authorities.

The reorganisation of the provisions and the changes of style and language carried out by this Act in relation to provisions of the Inland Revenue Department Act 1974 are not intended to affect the interpretation or effect of those provisions as they are included in this Act.

3 Interpretation

In this Act, unless the context otherwise requires,—

co-operative company is defined in section 17(4) for the purposes of that section

Inland Revenue Acts has the same meaning as in section 3 of the Tax Administration Act 1994

legal personal representative, in relation to any person, means—

1. the executor, original or by representation, or an administrator for the time being of a deceased person:

2. any person who by order of court has been appointed as guardian or manager of the estate of any person:

3. any other person who by order of court administers the estate of any person

Taxation Review Authority, or Authority, means a Taxation Review Authority established or deemed to be established under this Act

widely-held company is defined in section 17(4) for the purposes of that section.

As the context requires, words and phrases used in this Act have the same meanings as they have in the Tax Administration Act 1994 and the Income Tax Act 2007.

1974 No 133 s 2

Section 3(2): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, except when the context requires otherwise), by section ZA 2(1) of the Income Tax Act 2007 (2007 No 97).

4 Construction of statutory references

Except where there is express provision to the contrary,—

1. a reference in this Act to a particular Part or section is to be construed as a reference to a Part or section of this Act; and

2. a reference in this Act to some other particular element is to be construed as a reference to that element in its immediate context.

4A Transitional, savings, and related provisions

The transitional, savings, and related provisions set out in the Schedule have effect according to their terms.

Section 4A: inserted, on 14 November 2018, by section 311 of the Tribunals Powers and Procedures Legislation Act 2018 (2018 No 51).

Part 2

5 Establishment of Taxation Review Authorities

For the purposes of the Inland Revenue Acts there shall be established 1 or more Taxation Review Authorities.

If more than 1, any Authority may be given such distinctive designation as the Governor-General determines, and any such designation may from time to time be changed by the Governor-General.

Every Authority shall consist of one person, being a District Court Judge or a barrister or solicitor of the High Court of not less than 7 years’ practice.

Every Authority shall be appointed by the Governor-General on the recommendation of the Minister of Justice.

No person shall be deemed to be employed in the service of Her Majesty for the purposes of the Public Service Act 2020 or the Government Superannuation Fund Act 1956 by reason only of the person being an Authority.

1974 No 133 s 23

Section 5(5): amended, on 7 August 2020, by section 135 of the Public Service Act 2020 (2020 No 40).

5A Appointment of temporary acting Authority

If an Authority becomes incapable of acting by reason of illness, absence, or other sufficient cause, or if an Authority considers it is not proper or not desirable that he or she should adjudicate on a specified matter, the Governor-General, on the recommendation of the Minister of Justice, may appoint a suitable person as an acting Authority for the period or purpose stated in the appointment.

No person may be appointed as an acting Authority unless he or she is eligible for appointment as an Authority.

An acting Authority is, while acting in that position, to be treated as an Authority.

No appointment of an acting Authority and no act done by an acting Authority may be questioned in any proceedings on the ground that the occasion for the appointment had not arisen or had ceased.

Section 5A: inserted, on 14 November 2018, by section 312 of the Tribunals Powers and Procedures Legislation Act 2018 (2018 No 51).

6 Term of office of an Authority

Except as otherwise provided in this Act, every person appointed as an Authority must be appointed for a term of up to 5 years, as the Governor-General thinks fit, and may from time to time be reappointed.

Any person appointed as an Authority may at any time be suspended or removed from office by the Governor-General for engaging in any occupation for reward outside the duties of that office, or for inability to perform the functions of the office, bankruptcy, neglect of duty, or misconduct proved...