These regulations, which come into force on 1 July 2026, 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 $552 to $564 (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 2.25%, 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.