Justice Centre | 19 Aitken Street
DX SX10088 | Wel ington
T 04 918 8800 | F 04 918 8820
[email address] | www.justice.govt.nz
18 May 2022
Anthony Jordan
[FYI request #19104 email]
Our ref: OIA 95558
Tēnā koe Anthony
Official Information Act request: Questions relating to the Taxation Review Authority
I refer to your Official Information Act 1982 (the Act) request of 11 April 2022, transferred by
Inland Revenue (IRD) to the Ministry of Justice (the Ministry) on 28 April 2022.
Before responding to your questions, the Ministry wishes to clarify that cases before the
Taxation Review Authority are reviewed by a Chairperson of the Authority, who may not
necessarily be a District Court Judge. They may also be a barrister or solicitor of the High
Court of not less than seven years’ practice.
1. Timeframe in which the Tax Revue Authority is required to provide a
decision/summary pertaining to any tax matters brought in front of a judge
The procedure of the Tribunal is set out in the Taxation Review Authorities Act 1994 which is
publicly available on New Zealand’s legislation website:
www.legislation.govt.nz/act/public/1994/0165/latest/DLM347444.html?src=qs
2. How many Tax Revue Authority cases brought in front of a judge are stil outstanding
for a decision/summary after 6 months
The Ministry is interpreting this question as the number of active Taxation Review Authority
cases that have been heard in ful and have been awaiting a decision for more than six
months.
On that basis, as at 30 April 2022, I can advise there is one active Taxation Review Authority
case that was heard more than six months ago and is awaiting a decision from the
Chairperson.
3. Context of the matters brought in front of the Review Authority stil awaiting
decision/summary
Please note, tribunals are judicial bodies that operate independently from the Government,
Ministers and their officials. This is to ensure the judicial process remains free from any
outside interference.
Details of Taxation Review Authority cases are considered Tribunal records, and are
therefore not held by the Ministry or subject to the Act under section 2(6)(b). As such, we
must refuse this part of your request under section 18(g)(i) of the Act, as the information
requested is not held by the Ministry and I have no grounds for believing it is held by another
agency or Minister.
If you require further information, please contact Alison Horwood, Media Manager on
021 636 416, or email: [email address].
If you are not satisfied with my response to your request, you have the right to complain to
the Ombudsman under section 28(3) of the Act. The Ombudsman may be contacted by
email at [email address].
Nāku noa, nā
Jenna Bottcher Hansen
Manager, Ministerial Relations and Service
