Taxation review authority - costs and fees

2007 changes allow the Taxation Review Authority to award costs for filing fees, and regulations to be made on the ability of the TRA to provide a fee waiver.

Sections 22B and 30(2)(e) of the Taxation Review Authorities Act 1994

Changes have been made to the Taxation Review Authorities Act 1994 to allow the Taxation Review Authority to make an award of costs for filing fees and to empower the government to make regulations in relation to the ability of the Authority to provide a fee waiver.

Background

In 2001, the Working Party on Civil Court Fees set up by the Minister for Courts initiated a review to determine an appropriate level of fees for general civil courts.

In 2004, following the review, the then government decided in relation to the Taxation Review Authority to:

  • allow the Authority to award costs for fees; and
  • enable the Authority to waive filing fees in appropriate circumstances.

Two amendments have implemented these decisions.

Key features

New section 22B allows the Authority to order the Commissioner to pay to an objector or a disputant an amount of costs. The amount of costs will be limited to the amount of the filing fee paid by the objector or the disputant.

New section 30(2)(d) empowers the government to make regulations for the purpose of allowing the Authority to refund, remit or waive any fee in whole or in part.

Application dates

Section 22B of the Taxation Review Authorities Act will apply from 1 April 2008.

Section 30(2)(d) of the Taxation Review Authorities Act applies from 19 December 2007.