Taxation and Charities Review Authority 

The Taxation and Charities Review Authority (the Authority) hears tax disputes arising between taxpayers and the Inland Revenue Department and it also hears appeals under the Charities Act 2005 against decisions made by the Charities Registration Board or the Chief Executive of the Department of Internal Affairs.

The Chair of the Taxation and Charities Review Authority is a Judicial Officer who deals with both tax disputes and charities appeals. 

Ministry of Justice staff at Tribunals assist with the administration and case management on behalf of the Authority.

  • Tax Disputes

    The Taxation and Charities Review Authority hears disputes relating to tax assessments and some decisions made by Inland Revenue.

  • Charities Appeals

    The Authority also hears appeals against decisions made by the Charities Registration Board or the Chief Executive of the Department of Internal Affairs under the Charities Act 2005.

 
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