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Home > Legislation & administration > Tax administration > Objections & appeals, judicial review and non-reviewable decisions

Objections & appeals, judicial review and non-reviewable decisions

There are 3 categories of decisions under the Taxation Administration Act 2001:

decisions reviewable by way of objection and appeal
decisions reviewable under the Judicial Review Act 1991

and

non-reviewable decisions.

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Objections

A taxpayer may lodge a written objection to an assessment if dissatisfied with the assessment. The objection must state the grounds on which the objection is made and be lodged within 60 days of when the assessment notice is given to the taxpayer.

Objections may not be made against compromise assessments or reassessments where there is a decrease in tax liability.

The Commissioner must fully or partially allow the objection or disallow it, provide written notice to the taxpayer and issue a reassessment where appropriate.

Appeals

A taxpayer may lodge an appeal with the Supreme Court if dissatisfied with the Commissioner's decision on an objection provided that any outstanding tax liabilities have been paid. A notice of appeal must be filed with the Court within 60 days of when notice is given to the taxpayer of the Commissioner's decision on the objection (which may not be extended). A copy of the appeal must be given to the Commissioner within 7 days after the notice of appeal is filed.

The grounds of appeal are limited to the grounds of objection unless otherwise allowed by the Court. Special provisions apply where the Commissioner makes a reassessment during the course of the appeal.

The Supreme Court must either fully or partially allow or disallow an appeal and the Commissioner must issue a reassessment, where necessary.

Judicial review

The objection and appeal process under the Taxation Administration Act 2001 allows for all issues in dispute (including facts) to be reviewed by that mechanism. Therefore, there are certain decisions which are not subject to review under the Judicial Review Act 1991. These are:

assessment decisions
decisions disallowing in whole or in part an objection

or

non-reviewable decisions.

All other decisions of the Commissioner are subject to review including the failure by the Commissioner to make a decision.

Non-reviewable decisions

The Taxation Administration Act 2001 provides that specified decisions are non-reviewable decisions. The following decisions are non-reviewable decisions:

The Commissioner's decision not to make an assessment where the assessment is required/permitted to be accounted for by return
A compromise assessment is a non-reviewable decision
The Commissioner's decision not to make a reassessment of a taxpayer's liability for tax
The Commissioner's decision about what constituted the commissioner's legal interpretations and assessment practices
The Commissioner's decision about extending the time for paying a tax liability or to terminate a payment arrangement
The Commissioner's decision to refuse to extend the time for lodging an objection
The Commissioner's decision not to disclose confidential information

Generally, non-reviewable decisions will be those made in the Commissioner's absolute discretion to confer a special advantage on a person. Therefore, the Commissioner's decision to provide the advantage should not be open to review.

A non-reviewable decision is final and conclusive, is not subject to objection or appeal and cannot be challenged, reviewed or called into question in any way.

Contact our Client Contact Centre for further information.