Hearing Process
Taxation Review Authority hearings involve members of the Authority, the claimant and their lawyer, and a Crown lawyer acting for Inland Review.
If you have applied to the Taxation Review Authority and the Authority believes your case against Inland Revenue is valid, your case will go to a hearing.
We will tell you the day, time, and place for the hearing. Hearings before the Authority are formal and are not open to the public.
If you fail to attend the hearing, the Authority may:
- adjourn the hearing to be rescheduled
- dismiss your objection or challenge
- make a judgement without hearing from you.
Who attends the hearing
Participants at the hearing include you and your lawyer or agent, a Crown lawyer or other representative of the Commissioner of Inland Revenue.
Hearing process
- You or your lawyer will present your case. You can call witnesses who may be questioned by the other party.
- The other party will present the reasons for the decision and may ask you questions. They may also present witnesses, whom you can put questions to.
- The Authority may ask some questions.
- You or your lawyer will have the opportunity to ask questions or discuss anything that has been said.
- The Authority will let you know of its decision, and reasons, in writing after the hearing.
Awarding costs
The Authority may order a claimant to pay costs to the Crown if they fail to appear at the specified time and place for the hearing, or if the claim is considered vexatious or frivolous. Costs may be filed with the District Court and enforced as a judgement of that Court.
Appeals
If you are unhappy with the Authority's decision, and your claim was not made under Section 138(1) of the Tax Administration Act 1994, you may be able to appeal to the High Court.
You can appeal to the High Court if:
- the amount of tax involved is more than $2000, or
- the amount of loss involved is more than $4 million, and
- the appeal relates to a question of law only and results in a final decision that can not be appealed.
