Taxation Review Authorities Amendment Regulations 2025
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2025/114
Taxation Review Authorities Amendment Regulations 2025
Cindy Kiro, Governor-General
Order in Council
At Wellington this 19th day of May 2025
Present:
Her Excellency the Governor-General in Council
These regulations are made under section 30 of the Taxation Review Authorities Act 1994 on the advice and with the consent of the Executive Council.
Regulations
1 Title
These regulations are the Taxation Review Authorities Amendment Regulations 2025.
2 Commencement
These regulations come into force on 1 July 2025.
3 Principal regulations
These regulations amend the Taxation Review Authorities Regulations 1998.
4 Regulation 10 amended (Filing fee)
In regulation 10(1), replace “$533”
with “$552”
.
Nicola Purvis,
Acting Clerk of the Executive Council.
Explanatory note
This note is not part of the regulations but is intended to indicate their general effect.
These regulations, which come into force on 1 July 2025, amend the Taxation Review Authorities Regulations 1998 (the principal regulations).
These regulations increase the fee for filing a notice of claim with a Taxation Review Authority from $533 to $552 (including goods and services tax, but see regulation 10(2) of the principal regulations for the fee payable for a supply of goods and services that is zero-rated under the Goods and Services Tax Act 1985).
The fee is being increased by an inflation adjustment of 3.65%, which is based on a weighted average of the Labour Cost Index and the Producers Price Index. The new fee is rounded to the nearest dollar.
Date of notification in Gazette: 22 May 2025.
These regulations are administered by the Inland Revenue Department.
Versions
Taxation Review Authorities Amendment Regulations 2025
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