Starting an Appeal

Filing your application with the Authority

You can appeal to the Authority concerning certain decisions made by the Charities Registration Board or the Chief Executive of the Department of Internal Affairs made under the Charities Act 2005.

Appeals before the Authority are in nature a rehearing. This means that the Authority can hear all existing, and new, evidence relevant to the case. It can confirm, amend, or reverse a decision of the Charities Registration Board or the Chief Executive.

You have two months from the date you receive the Charities Registration Board or Chief Executive's decision to file an appeal with the Authority.

Please use this form to apply:

An information guide is available for you. The guide provides information about how to make an application to the Authority and it also outlines what the next steps are once your appeal is filed.

How much does it cost to file an appeal?

The cost to file an appeal is $200 (inclusive of GST)

You can pay the filing fee online using File and Pay(external link).

To file your appeal documentation, you can either email or post your appeal application or you can deliver a copy of your appeal application to the Authority. You must include a copy of the File and Pay online receipt as proof of payment.

The filing fee needs to be paid before your Notice of Appeal is processed by the Authority. The filing fee of $200 is non-refundable.

Fee Waiver

You can apply to have the application fee of $200 waived if:

  • You have been granted legal aid; or
  • If the Authority is satisfied that you would suffer financial hardship if you paid the filing fee.

Fill in the Application for Waiver of Fees form and send it to the Authority.

What you need to send to us

  • The completed application form, including your contact details and those of your representative (if you choose to have one)
  • A copy of the decision made by the Charities Registration Board or the Chief Executive of the Department of Internal Affairs.

Postal address:
Taxation and Charities Review Authority
Tribunals Unit
DX SX 11159
Wellington

What you need to send to the Charities Registration Board or the Chief Executive of the Department of Internal Affairs

You also need to serve a copy of your appeal application (including all relevant documents) to the Charities Registration Board or to the Chief Executive of the Department of Internal Affairs.

Please email your appeal form to: objections@charities.govt.nz or you can send it by post to:

Charities Services 
P.O. Box 12138
Wellington

 
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