Under the Customs and Excise Act 1996, the Minister of Customs and the Minister of Justice are jointly responsible recommending the appointment of one or more Custom Appeal Authorities. The Customs Appeal Authority is an independent judicial body that hears appeals against the decisions, assessments, rulings, determinations, or directions of the chief executive of Customs, including decisions about importing and exporting goods. 

Under the Taxation Review Authorities Act 1994 (the Act), the Minister of Justice is responsible for recommending the appointment of one or more Taxation Review Authorities.The Authority hears tax disputes arising between taxpayers and the Inland Revenue Department. The Authority also hears appeals under the Charities Act 2005 against decisions made by the Charities Registration Board or the Chief Executive of the Department of Internal Affairs. 

Both positions are part-time and generally require a modest time commitment. They would suit individuals who want a part-time adjunct to other employment. 

Position descriptions and application forms are available from the Ministry of Justice website: https://www.justice.govt.nz/about/statutory-vacancies/#Customstaxation.  

Applications close 4 pm Wednesday 23 September 2026.