About the Authority

The Taxation Review Authority consists of a District Court Judge who deals with all reviews.

The Taxation Review Authority can hear disputes regarding any amount of tax. It can also hear cases where the legal issues affect unrelated disputes between Inland Revenue and other taxpayers. It usually holds monthly hearings. The location depends on where the person making the dispute lives.

Ministry of Justice staff at the Tribunals Unit assist with the registration and case management of the Authority.

Relevant legislation

Taxation Review Authorities Act 1994 (external link)

Taxation Review Authorities Regulations 1998 (external link)

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