Taxation Review Authorities Act 1994

1: Short Title and commencement
1: This Act may be cited as the Taxation Review Authorities Act 1994.
2: This Act shall come into force on 1 April 1995.
1: Purpose and construction
2: Purpose of Act
1: 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.
2: 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
1: In this Act, unless the context otherwise requires,— co-operative company section 17(4) Inland Revenue Acts section 3 legal personal representative
a: the executor, original or by representation, or an administrator for the time being of a deceased person:
b: any person who by order of court has been appointed as guardian or manager of the estate of any person:
c: any other person who by order of court administers the estate of any person Taxation Review Authority Authority widely-held company section 17(4)
2: As the context requires, words and phrases used in this Act have the same meanings as they have in the Tax Administration Act 1994 Income Tax Act 2007 1974 No 133 s 2 Section 3(2) amended 1 April 2008 section ZA 2(1) Income Tax Act 2007
4: Construction of statutory references
Except where there is express provision to the contrary,—
a: 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
b: a reference in this Act to some other particular element is to be construed as a reference to that element in its immediate context. For example, a reference to paragraph (f) is to be construed as a reference to paragraph (f) of the section, subsection, definition, or clause in which that paragraph is contained.
4A: Transitional, savings, and related provisions
The transitional, savings, and related provisions set out in the Schedule Section 4A inserted 14 November 2018 section 311 Tribunals Powers and Procedures Legislation Act 2018
2: Taxation Review Authorities
5: Establishment of Taxation Review Authorities
1: For the purposes of the Inland Revenue Acts there shall be established 1 or more Taxation Review Authorities.
2: 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.
3: 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.
4: Every Authority shall be appointed by the Governor-General on the recommendation of the Minister of Justice.
5: No person shall be deemed to be employed in the service of Her Majesty for the purposes of the Public Service Act 2020 Government Superannuation Fund Act 1956 1974 No 133 s 23 Section 5(5) amended 7 August 2020 section 135 Public Service Act 2020
5A: Appointment of temporary acting Authority
1: 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.
2: No person may be appointed as an acting Authority unless he or she is eligible for appointment as an Authority.
3: An acting Authority is, while acting in that position, to be treated as an Authority.
4: 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 14 November 2018 section 312 Tribunals Powers and Procedures Legislation Act 2018
6: Term of office of an Authority
1: Except as otherwise provided in this Act, every person appointed as an Authority must be appointed for a term of up to 5 years
2:
3: 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 provided that, where the terms of appointment of any person appointed as an Authority permit the person to engage in any occupation for reward outside the duties of the person’s office, the person shall not be liable to be suspended or removed from office under this subsection by reason of the person so engaging in any occupation for reward so permitted.
4: An Authority continues in office despite the expiry of his or her term of office until—
a: the Authority is reappointed; or
b: the Authority’s successor is appointed; or
c: the Authority is notified that a replacement Authority will not be appointed; or
d: the Authority vacates or is removed from office.
5: An Authority who continues in office for any period under subsection (4), unless he or she was removed from office, may act as an Authority during that period for the purpose of—
a: completing any proceedings partly or wholly heard by the Authority before the expiry of his or her term of office:
b: hearing any other proceedings:
c: stating a case for the High Court from a decision given by the Authority.
6: An Authority who has resigned, or whose successor is appointed or who will not be replaced (unless he or she was removed from office), may continue in office for the purpose of completing any proceedings that are partly or wholly heard. 1974 No 133 s 24 Section 6(1) amended 14 November 2018 section 313(1) Tribunals Powers and Procedures Legislation Act 2018 Section 6(2) repealed 14 November 2018 section 313(2) Tribunals Powers and Procedures Legislation Act 2018 Section 6(3) amended 1 January 2002 section 70(1) Human Rights Amendment Act 2001 Section 6(4) replaced 14 November 2018 section 313(3) Tribunals Powers and Procedures Legislation Act 2018 Section 6(5) inserted 14 November 2018 section 313(3) Tribunals Powers and Procedures Legislation Act 2018 Section 6(6) inserted 14 November 2018 section 313(3) Tribunals Powers and Procedures Legislation Act 2018
7: Oath to be taken by an Authority
Before entering upon the exercise of the duties of his or her office, every person appointed as an Authority shall take and subscribe an oath before a Judge of the High Court that the person will faithfully and impartially perform the duties of that office. 1974 No 133 s 25
8: Remuneration and travelling expenses
There shall be paid out of money appropriated by Parliament for the purpose to any person appointed as an Authority remuneration by way of fees, salary, or allowances and travelling allowances and expenses in accordance with the Fees and Travelling Allowances Act 1951 1974 No 133 s 26
9: An Authority not personally liable
No person appointed as an Authority shall be personally liable for any act done or omitted to be done by the person in good faith in pursuance or intended pursuance of the person’s powers and authorities as an Authority. 1974 No 133 s 27
10: Employee of Crown appointed as an Authority
If any employee of the Crown is appointed as an Authority, that employee’s service as an Authority shall, for the purpose of determining the employee’s existing and accruing rights under the Public Service Act 2020 New Zealand Railways Corporation Act 1981 Government Superannuation Fund Act 1956 1974 No 133 s 28 Section 10 amended 7 August 2020 section 135 Public Service Act 2020
11: Registrars and other officers of an Authority
1: There shall from time to time be appointed under the Public Service Act 2020
2: The office of Registrar or Deputy Registrar or any other office may be held either separately or in conjunction with any other office in the public service 1974 No 133 s 29 Section 11(1) amended 7 August 2020 section 135 Public Service Act 2020 Section 11(2) amended 7 August 2020 section 135 Public Service Act 2020
12: Officers to maintain secrecy
Every person (other than a person appointed as an Authority) engaged or employed in connection with the work of any Authority who is not also an officer of the Department, shall, for the purposes of section 18(1) 1974 No 133 s 30 Section 12 amended 18 March 2019 section 372 Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019
13: Functions of an Authority
The functions of an Authority are to sit as a judicial authority for hearing and determining objections and challenges—
a: to assessments of tax; and
b: to other decisions or determinations of the Commissioner— authorised by the Inland Revenue Acts. Section 13 substituted 26 July 1996 Taxation Review Authorities Amendment Act 1996
13A: General jurisdiction of Authorities
Every Authority established under section 5
a: to hear and determine objections that this Act and the Tax Administration Act 1994
b: to hear and determine challenges—
i: that this Act and the Tax Administration Act 1994
ii: Section 13A inserted 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 13A(b)﻿(ii) repealed 29 August 2011 section 213(1) Taxation (Tax Administration and Remedial Matters) Act 2011
13AB: Orderly and efficient operation
1: An Authority is responsible for making any arrangements that are practicable to ensure that he or she performs his or her functions—
a: in an orderly and efficient manner; and
b: in a way that achieves the purposes of this Act.
2: The Ministry of Justice must provide the resources and administrative support necessary to enable the Authorities to perform their functions. Section 13AB inserted 14 November 2018 section 314 Tribunals Powers and Procedures Legislation Act 2018
13B: Small claims jurisdiction of Authorities
Section 13B repealed 29 August 2011 section 214(1) Taxation (Tax Administration and Remedial Matters) Act 2011
14: Seal
Every Authority shall have a seal which shall be judicially noticed in all courts. 1974 No 133 s 32
15: An Authority to be a commission of inquiry
1: Every Authority shall, within the scope of the Authority’s jurisdiction, be deemed to be a commission of inquiry under the Commissions of Inquiry Act 1908 sections 11 12
2: An Authority, or the Registrar or Deputy Registrar purporting to act by direction or with the authority of an Authority, may issue summonses requiring the attendance of witnesses before the Authority or the production of any document 1974 No 133 s 33 Section 15(2) amended 29 August 2011 section 215 Taxation (Tax Administration and Remedial Matters) Act 2011
3: Proceedings before Authorities
16: Hearing of proceedings
1: The procedure for the institution, hearing, and determination of any proceedings before an Authority or challenge and any practice notes issued under section 25B
2: For the purpose of hearing and determining any objection or challenge
3: In respect of any proceedings before an Authority—
a: the objector or disputant
b: except as provided in section 22 22B or disputant
4: The hearing of an objection or a challenge 1974 No 133 s 34 Section 16 heading substituted 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 16(1) amended 14 November 2018 section 315 Tribunals Powers and Procedures Legislation Act 2018 Section 16(1) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 16(1) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 16(2) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 16(3)﻿(a) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 16(3)﻿(b) amended 6 October 2009 section 859(1) Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 Section 16(3)﻿(b) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 16(4) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996
17: Evidence in proceedings before an Authority
1: Except as provided by subsections (2A) and (2B), an Authority
2: Without limiting the generality of subsection (1), an Authority may receive, without formal proof—
a: a copy, duly certified as correct by any responsible officer of a bank or of a widely-held company or co-operative company, of any person’s account with that bank or company, and may take into consideration any entry or particular contained in that account:
b: a copy, duly certified as correct by any responsible officer of a local authority or public authority, of any document in the possession of that authority, and may take into consideration any statement or particular contained in that document.
2A: Unless subsection (2B) applies, if the Commissioner issues a disclosure notice to a disputant, and the disputant challenges the disputable decision, the Commissioner and the disputant may raise in the challenge only the issues and the propositions of law that are disclosed in the Commissioner's and disputant's statements of position.
2B: An Authority may, on application by a party to a challenge to a disputable decision, allow the applicant to raise in the challenge
a: the applicant could not at the time of delivery of the applicant’s statement of position, with due diligence,
b: having regard to the provisions of section 89A
2C: For the purposes of subsection (2A) section 89M(13)
3: Subject to the preceding provisions of this section, the Evidence Act 2006
4: In this section— co-operative company
a: a co-operative company registered under the Co-operative Companies Act 1956 Co-operative Companies Act 1996
b: a co-operative dairy company within the meaning of the Co-operative Dairy Companies Act 1949 or Part 3 widely-held company section YA 1 1974 No 133 s 35 Section 17(1) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 17(2A) substituted 29 August 2011 section 216(1) Taxation (Tax Administration and Remedial Matters) Act 2011 Section 17(2B) inserted 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 17(2B) amended 29 August 2011 section 216(2)﻿(a) Taxation (Tax Administration and Remedial Matters) Act 2011 Section 17(2B)﻿(a) amended 29 August 2011 section 216(2)﻿(b) Taxation (Tax Administration and Remedial Matters) Act 2011 Section 17(2B)﻿(b) amended 29 August 2011 section 216(2)﻿(c) Taxation (Tax Administration and Remedial Matters) Act 2011 Section 17(2C) inserted 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 17(2C) amended 23 September 1997 section 122(2) Taxation (Remedial Provisions) Act 1997 Section 17(3) amended 1 August 2007 section 216 Evidence Act 2006 Section 17(4) co-operative company substituted 1 September 1996 section 51 Co-operative Companies Act 1996 Section 17(4) widely-held company amended 1 April 2008 section ZA 2(1) Income Tax Act 2007
18: Grounds of objection and burden of proof
On the hearing and determination of any objection, the objector shall be limited to the grounds stated in the objector’s objection, and, subject to section 190(2) 1974 No 133 s 36
19: Sittings of an Authority
1: Sittings of an Authority shall be held at such times and places as the Authority from time to time appoints.
2: An Authority may adjourn any sitting from time to time or place to place either before the time of the sitting or at the sitting.
3: During the absence of the Authority or the Authority’s inability to act, from any cause, the Registrar to the Authority or, where the Registrar is also absent or unable to act from any cause, the Deputy Registrar to the Authority, shall have the same powers as the Authority to adjourn a sitting. 1974 No 133 s 37
20: Power to proceed if either party fails to attend
1: If either the objector or the disputant or challenge
a: adjourn the hearing; or
b: determine the objection or challenge
c: where it is the objector or challenger or challenge
2: Where under this section an Authority determines or dismisses an objection or challenge or challenge or challenge or challenge 1974 No 133 s 38 Section 20(1) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 20(1) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 20(1)﻿(b) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 20(1)﻿(c) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 20(1)﻿(c) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 20(2) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996
20A: Hearing on papers
1: Despite anything in this Act to the contrary, an Authority may determine a proceeding on the papers if he or she considers it appropriate.
2: Before doing so, the Authority must give the parties an opportunity to comment on whether the proceeding should be dealt with in that manner. Section 20A inserted 14 November 2018 section 316 Tribunals Powers and Procedures Legislation Act 2018
20B: Use of electronic facilities to hear matters
The hearing of a matter or any part of it may be conducted by telephone, audiovisual link, or other remote access facility if an Authority considers it appropriate and the necessary facilities are available. Section 20B inserted 14 November 2018 section 316 Tribunals Powers and Procedures Legislation Act 2018
21: Authority may dismiss frivolous or vexatious proceedings
An Authority may at any time dismiss any objection or challenge or challenge 1974 No 133 s 39 Section 21 heading substituted 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 21 amended 26 July 1996 Taxation Review Authorities Amendment Act 1996
21A: Authority may strike out, determine, or adjourn proceeding
1: An Authority may strike out, in whole or in part, a proceeding if satisfied that it—
a: discloses no reasonable cause of action; or
b: is likely to cause prejudice or delay; or
c: is frivolous or vexatious; or
d: is otherwise an abuse of process.
2: If a party is neither present nor represented at the hearing of a proceeding, an Authority may,—
a: if the party is required to be present, strike out the proceeding; or
b: determine the proceeding in the absence of the party; or
c: adjourn the hearing. Section 21A inserted 14 November 2018 section 317 Tribunals Powers and Procedures Legislation Act 2018
22: Power to order costs in certain cases
1: Where—
a: the Commissioner or an objector or a disputant or challenge or challenge
b: an Authority strikes out a proceeding under sections 21 21A the Authority may order the Commissioner or the objector or a disputant
2: An order by an Authority under this section shall be subject to appeal under section 26
a: the order were a determination of the Authority on an objection or challenge or challenge
b: the amount of costs ordered were an amount of tax or duty,— and the provisions of sections 25 to 29
3: For the purpose of enforcing any order of an Authority made under this section, a duplicate of the order may be lodged in the District Court 1974 No 133 s 39A Section 22(1) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 22(1)﻿(a) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 22(1)﻿(a) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 22(1)﻿(b) replaced 14 November 2018 section 318 Tribunals Powers and Procedures Legislation Act 2018 Section 22(2)﻿(a) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 22(3) amended 1 March 2017 section 261 District Court Act 2016
22B: Power to order costs for filing fees
An Authority may order the Commissioner to pay to an objector or a disputant an amount of costs not more than the filing fee paid by the objector or disputant under the relevant regulation. Section 22B inserted 1 April 2008 section 290 Taxation (Business Taxation and Remedial Matters) Act 2007
23: Proceedings not to abate by reason of death
Proceedings before an Authority shall not abate by reason of the death of the objector or the disputant, and the legal personal representative of the deceased objector or disputant shall be substituted. Section 23 substituted 26 July 1996 Taxation Review Authorities Amendment Act 1996
24: Stating case for High Court
A1: This section applies only to objections commenced under Part 8
1: An Authority may at any time, before or during the hearing or before delivering the Authority’s decision, on the application of either the objector or the Commissioner or of the Authority’s own motion, state a case for the opinion of the High Court on any question of law arising in any proceedings before the Authority.
2: The Authority shall give notice to the Commissioner and the objector of the Authority’s intention to state a case under this section, specifying the registry of the High Court in which the case is to be filed.
3: Subsections (3), (4), (5), (6), and (7) of section 26
4: The High Court may order the removal into the Court of Appeal of any case stated for the opinion of the High Court under this section.
5: The High Court or the Court of Appeal, as the case may be, shall hear and determine the question, and shall remit the case with its opinion to the Authority. 1974 No 133 s 41 Section 24(A1) inserted 26 July 1996 Taxation Review Authorities Amendment Act 1996
25: Decision of an Authority
1: On the determination of an objection or challenge, an Authority acting in its general jurisdiction must give its decision in writing and state the reasons for the decision
2: On the request of the objector, the disputant, or the Commissioner made at the hearing or at the time the decision is given, an Authority acting in its general jurisdiction shall state in writing its findings of fact and any reasons in law for the decision. Section 25 substituted 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 25(1) amended 14 November 2018 section 319 Tribunals Powers and Procedures Legislation Act 2018
25A: Contempt of Authority
1: A person commits an offence if the person—
a: wilfully insults or obstructs an Authority or any witness or officer of an Authority during a sitting of an Authority or while an Authority, a witness, or an officer is going to, or returning from, a sitting of an Authority; or
b: wilfully insults or obstructs any person in attendance at a sitting of an Authority; or
c: wilfully interrupts, or otherwise misbehaves at, a sitting of an Authority; or
d: wilfully and without lawful excuse disobeys any order or direction of an Authority in the course of the hearing of any proceedings.
2: A person who commits an offence against subsection (1) is liable on conviction to a fine not exceeding $1,000.
3: An Authority may order the exclusion from a sitting of that Authority of any person whose behaviour, in the opinion of the Authority, constitutes an offence against subsection (1), whether or not the person is charged with the offence, and any officer of the Authority or constable may take any steps that are reasonably necessary to enforce the exclusion. Section 25A inserted 14 November 2018 section 320 Tribunals Powers and Procedures Legislation Act 2018
25B: Practice notes
1: All Authorities acting together may issue practice notes, to apply to all of them, as they think fit.
2: The practice notes must not be inconsistent with this Act or any regulations made under it and are for the guidance of an Authority, officers of an Authority, and parties before an Authority. Section 25B inserted 14 November 2018 section 320 Tribunals Powers and Procedures Legislation Act 2018
25C: Online publication of information about procedures, time frames, and progress of decisions
The following information must be published on an Internet site maintained by or on behalf of the chief executive of the Ministry of Justice:
a: information about the purpose of the Authorities and how to commence a proceeding:
b: any requirements that must be met to bring a proceeding:
c: guidelines on how and when parties may obtain information on the progress of their case and when a decision may be expected. Section 25C inserted 29 October 2019 section 321 Tribunals Powers and Procedures Legislation Act 2018
4: Appeals
26: Appeals to High Court
1: The determination of an Authority on any objection shall be subject to appeal to the High Court in any case where, not being an objection referred to an Authority under section 138(1)
a: the amount of tax
b:
c: the amount of loss involved in the appeal to the High Court is $4,000 or more; or
d: the appeal relates to questions of law only,— but shall be final and conclusive in all other cases.
2: In the case of an appeal the appellant shall, within 30 days after the date of the giving by the Authority of the Authority’s decision in writing in relation to the determination appealed from, file with the Authority a notice of appeal specifying the registry of the High Court in which the appellant intends to file the case on appeal, and, in the case of an appeal by an objector, shall give security for the costs of the appeal to such amount and in such form as may be fixed by the Authority.
3: The appellant shall prepare a case setting forth the facts and the questions of law or fact arising for the determination of the High Court, and shall, within 9 months after the date of the giving by the Authority of the Authority’s decision in writing relating to the determination appealed from, submit the case to the Authority whose determination is appealed from.
4: An Authority may return to an appellant a case submitted to the Authority under subsection (3) or further submitted under this subsection for such amendment as the Authority shall direct, and the appellant shall further submit the case to the Authority within such time as the Authority shall allow.
5: Where an Authority accepts a case submitted or further submitted to the Authority under subsection (3) or subsection (4), the Authority shall sign the case and shall deliver the case so signed to the appellant.
6: The appellant shall, within 14 days after the date of receipt of the case delivered by the Authority under subsection (5), transmit it to the Registrar of the High Court in the registry specified in the notice of appeal, and the Registrar shall then enter the appeal for hearing at the first practicable sitting of the court.
7: On the hearing of the appeal the High Court may, if it thinks fit, cause the case stated to be sent back to the Authority for amendment, and subsections (4), (5), and (6) shall, with any necessary modifications, apply as if the case had been submitted to the Authority under subsection (3).
8: This section applies only to objections commenced under Part 8 1974 No 133 s 43 Section 26(1)﻿(a) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 26(1)﻿(b) repealed 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 26(8) added 26 July 1996 Taxation Review Authorities Amendment Act 1996
26A: Challenges appealed to High Court
1: Unless subsection (2) applies, the determination by an Authority of a challenge may be appealed to the High Court if—
a: the amount of tax involved in the appeal is $2,000 or more; or
b: the amount of net
2: The determination by an Authority of a challenge may not be appealed to the High Court if the determination was made by the Authority under a tax law that provides for the Authority's determination to be final.
3: This section applies only to challenges commenced under Part 8A Section 26A inserted 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 26A(1)﻿(b) amended 26 July 1996 Taxation (Core Provisions) Act 1996 Section 26A(2) substituted 29 August 2011 section 217(1) Taxation (Tax Administration and Remedial Matters) Act 2011
27: Removal of appeal to Court of Appeal
The High Court may order the removal into the Court of Appeal of any case on appeal stated for the opinion of the High Court under this Act. 1974 No 133 s 44
28: Appeal to Court of Appeal
The decision of the High Court on any case on appeal under section 26 or section 26A section 24 1974 No 133 s 45 Section 28 amended 26 July 1996 Taxation Review Authorities Amendment Act 1996
29: Costs on appeal
1: In respect of any proceedings before the High Court or the Court of Appeal on an appeal under section 26 or section 26A or section 26A
2: The Commissioner shall not be required to give security in any such proceedings before the High Court or Court of Appeal.
3: All costs awarded against the Commissioner by the High Court or Court of Appeal shall be payable out of money appropriated by Parliament, and not otherwise. 1974 No 133 s 46 Section 29(1) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996
5: Miscellaneous provisions
30: Regulations
1: The Governor-General may from time to time, by Order in Council, make regulations for the due administration of this Act and for the conduct of all persons concerned in its administration and generally for carrying this Act into effect.
2: Without limiting the power to make regulations conferred by subsection (1), regulations may be made under that section for all or any of the following purposes:
a: prescribing the procedure for the making of objections or challenges or challenges
b: making any provision which may be necessary or desirable to enable Authorities to exercise their functions or to publish their decisions and determinations:
c: prescribing the practice and procedure in respect of appeals from decisions and determinations of Authorities:
d: prescribing the fees to be paid in respect of the filing of any proceedings brought under this Act:
e: prescribing the circumstances in which any fees paid or to be paid in respect of the filing of any proceedings brought under this Act may be refunded, remitted, or waived, in whole or in part.
3: Regulations under this section may prescribe fines for offences against the regulations, not exceeding $500 in any case.
4: Regulations under this section are secondary legislation ( see Part 3 1974 No 133 s 48 The following table is small in size and has 3 columns that are grouped under the heading Legislation Act 2019 requirements for secondary legislation made under this section. Legislation Act 2019 requirements for secondary legislation made under this section Publication PCO must publish it on the legislation website and notify it in the Gazette LA19 s 69(1)﻿(c) Presentation The Minister must present it to the House of Representatives LA19 s 114 cl 32(1)﻿(a) Disallowance It may be disallowed by the House of Representatives LA19 ss 115 116 This note is not part of the Act. Section 30(2)﻿(a) amended 26 July 1996 Taxation Review Authorities Amendment Act 1996 Section 30(2)﻿(d) added 23 September 1997 section 122(3) Taxation (Remedial Provisions) Act 1997 Section 30(2)﻿(d) amended 19 December 2007 section 291 Taxation (Business Taxation and Remedial Matters) Act 2007 Section 30(2)﻿(e) added 19 December 2007 section 291 Taxation (Business Taxation and Remedial Matters) Act 2007 Section 30(4) inserted 28 October 2021 section 3 Secondary Legislation Act 2021
31: Savings
1: The continuity of the operation of the law contained in the enactments repealed by section YB 3 of the Income Tax Act 1994 Income Tax Act 1994 Tax Administration Act 1994
2: Any person holding office immediately before the commencement of this Act as an Authority established under section 23 of the Inland Revenue Department Act 1974 shall continue in office as if, at the time of that person’s appointment, that person had been appointed as an Authority established under this Act.
3: Any person appointed as a Registrar, Deputy Registrar, clerk, or other officer of an Authority under section 29 of the Inland Revenue Department Act 1974 shall continue as such as if, at the time of that person’s appointment, that person had been appointed to the relevant position under section 5
4: Every reference to a Board of Review in any Act, regulation, or other enactment shall, unless the context otherwise requires, be read as a reference to a Taxation Review Authority.