The purpose of this Act is to—

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.

In this Act, unless the context otherwise requires,—

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.

Except where there is express provision to the contrary,—

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.

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

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 the Sovereign 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.

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.

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 to the satisfaction of the Governor-General, or may at any time resign that office by writing addressed to the Minister of Justice:

An Authority continues in office despite the expiry of his or her term of office until—

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—

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.

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.

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, and the provisions of that Act shall apply accordingly as if that person were a statutory board within the meaning of that Act.

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.

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, the New Zealand Railways Corporation Act 1981, the Post Office Act 1959, or the Government Superannuation Fund Act 1956, be deemed to be Government service in New Zealand.

There shall from time to time be appointed under the Public Service Act 2020 such Registrars, Deputy Registrars, clerks, and other officers of an Authority as may be required, and one person may be appointed Registrar or Deputy Registrar or clerk or officer of 2 or more Authorities.

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.

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) of the Tax Administration Act 1994, be deemed to be an officer of the Department, and shall make the declaration of fidelity and secrecy referred to in that section, and that section shall in every respect apply to that person as if the person were an officer of the Department.

The functions of an Authority are to sit as a judicial authority for hearing and determining objections and challenges—

authorised by the Inland Revenue Acts.

The functions of an Authority are also to sit as a judicial authority for hearing and determining appeals under the Charities Act 2005 (see sections 58A to 58X of that Act) in accordance with the provisions of that Act.

Every Authority established under section 5 has a general jurisdiction—

An Authority is responsible for making any arrangements that are practicable to ensure that he or she performs his or her functions—

The Ministry of Justice must provide the resources and administrative support necessary to enable the Authorities to perform their functions.

Every Authority shall have a seal which shall be judicially noticed in all courts.

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, and, subject to this Act and any regulations made under this Act, all the provisions of that Act, except sections 11 and 12 (which relate to costs), shall apply accordingly.

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, or may do any other act preliminary or incidental to the hearing of any matter by the Authority.

The procedure for the institution, hearing, and determination of any proceedings before an Authority shall, subject to the provisions of the Act authorising the hearing and determination of the objection or challenge by an Authority, be in accordance with the provisions of this Act and with any regulations relating to those proceedings, and, subject to those provisions and any practice notes issued under section 25B, an Authority may determine the Authority’s own procedure.

For the purpose of hearing and determining any objection or challenge, an Authority shall have all the powers, duties, functions, and discretions of the Commissioner in making the determination.

In respect of any proceedings before an Authority—

The hearing of an objection or a challenge before an Authority shall not be open to the public.

Except as provided by subsections (2A) and (2B), an Authority may receive as evidence any statement, document, information, or matter that in the opinion of the Authority may assist the Authority to deal effectually with the proceedings before the Authority, whether or not the same would be otherwise admissible in a court of law.

Without limiting the generality of subsection (1), an Authority may receive, without formal proof—

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.

An Authority may, on application by a party to a challenge to a disputable decision, allow the applicant to raise in the challenge new propositions of law, and new issues, if satisfied that—

For the purposes of subsection (2A), a statement of position includes additional information which the Commissioner and the disputant agree (under section 89M(13) of the Tax Administration Act 1994) to add to the statement of position.

Subject to the preceding provisions of this section, the Evidence Act 2006 shall apply to an Authority and to all proceedings before an Authority, as if an Authority were a court within the meaning of that Act.

In this section—

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) of the Tax Administration Act 1994, the burden of proof shall be on the objector.

Sittings of an Authority shall be held at such times and places as the Authority from time to time appoints.

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.

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.

If either the objector or the disputant or the Commissioner fails to appear or be represented at the hearing of an objection or challenge before an Authority, the Authority may—

Where under this section an Authority determines or dismisses an objection or challenge in the absence of any party, the Authority on the application of that party may, if the Authority thinks fit, grant a rehearing of the objection or challenge or, as the case may be, again set down the dismissed objection or challenge for a hearing. When such a rehearing is granted or new hearing set down, the determination of the Authority made on the initial hearing, or its dismissal of the objection or challenge, shall immediately cease to have effect.

Despite anything in this Act to the contrary, an Authority may determine a proceeding on the papers if he or she considers it appropriate.

Before doing so, the Authority must give the parties an opportunity to comment on whether the proceeding should be dealt with in that manner.

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.

An Authority may at any time dismiss any objection or challenge, if the Authority is satisfied that the objection or challenge is frivolous or vexatious or is made solely for the purpose of delay.

An Authority may strike out, in whole or in part, a proceeding if satisfied that it—

If a party is neither present nor represented at the hearing of a proceeding, an Authority may,—

Where—

the Authority may order the Commissioner or the objector or a disputant, as the case may require, to pay to the Crown such sum in respect of the costs of the Authority as the Authority considers reasonable.

An order by an Authority under this section shall be subject to appeal under section 26 as if—

and the provisions of sections 25 to 29 shall apply accordingly with any necessary modifications.

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, and shall be enforceable in all respects as a final judgment of that court in its civil jurisdiction.

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.

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.

This section applies only to objections commenced under Part 8 of the Tax Administration Act 1994.

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.

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.

Subsections (3), (4), (5), (6), and (7) of section 26 shall apply to a case stated under this section as if the case were an appeal to the High Court on a question of law in which the party on whose application the Authority intends to state the case, or the Commissioner where the Authority intends to state the case of the Authority’s own motion, is the appellant, except that the time for submitting a case to the Authority shall be within 30 days after the date of the giving by the Authority of notice under subsection (2) of this section, or such further time as the Authority may allow.

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.

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.

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.

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.

A person commits an offence if the person—

A person who commits an offence against subsection (1) is liable on conviction to a fine not exceeding $1,000.

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.

All Authorities acting together may issue practice notes, to apply to all of them, as they think fit.

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.

The following information must be published on an Internet site maintained by or on behalf of the chief executive of the Ministry of Justice:

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) of the Tax Administration Act 1994,—

but shall be final and conclusive in all other cases.

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.

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.

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.

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.

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.

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).

This section applies only to objections commenced under Part 8 of the Tax Administration Act 1994.

Unless subsection (2) applies, the determination by an Authority of a challenge may be appealed to the High Court if—

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.

This section applies only to challenges commenced under Part 8A of the Tax Administration Act 1994.

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.

The decision of the High Court on any case on appeal under section 26 or section 26A or on any case stated for its opinion under section 24 shall be subject to appeal to the Court of Appeal.

In respect of any proceedings before the High Court or the Court of Appeal on an appeal under section 26 or section 26A from a determination of an Authority or on any case stated for the opinion of the court under section 26 or section 26A, the court may award such costs to or against either party as it thinks just.

The Commissioner shall not be required to give security in any such proceedings before the High Court or Court of Appeal.

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.

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.

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:

Regulations under this section may prescribe fines for offences against the regulations, not exceeding $500 in any case.

Regulations under this section are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

The continuity of the operation of the law contained in the enactments repealed by section YB 3 of the Income Tax Act 1994 shall not be affected by the substitution of the Income Tax Act 1994, the Tax Administration Act 1994, and this Act, for those enactments.

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.

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 of this Act.

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.