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Tax Administration Act 1994

Penalties - Civil penalties

140CA: Transitional FDP penalty tax payable in some circumstances

You could also call this:

"Old rule about penalty tax that is no longer used"

Illustration for Tax Administration Act 1994

You need to know about a rule called Transitional FDP penalty tax. This rule is part of the Tax Administration Act 1994. It was repealed, which means it is no longer in use, by the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1191227.

Topics:
Money and consumer rights > Taxes
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"An old tax rule that's no longer used"

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Part 9Penalties
Civil penalties

140CATransitional FDP penalty tax payable in some circumstances (Repealed)

    Notes
    • Section 140CA: repealed (with effect on 30 June 2009), on (applying for all income years beginning on or after 1 July 2009), by section 678(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).