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Tax Administration Act 1994

Penalties - Civil penalties

139AAA: Late filing penalty for GST returns

You could also call this:

"Paying a penalty for filing GST returns late"

Illustration for Tax Administration Act 1994

You have to file a GST return on time. If you are late, you might have to pay a penalty. The penalty is $250 or $50, depending on how you account for tax. You will have to pay the penalty if you do not file your GST return by the due date and you have been late before. This can happen if you have not filed a GST return on time in the last 12 months. The Commissioner will notify you that you have to pay the penalty. The Commissioner will also give you notice if you have filed all your GST returns on time in the last 12 months. They will tell you that you will have to pay a penalty if you are late again. You can find more information about GST returns in sections 16 to 18 of the Goods and Services Tax Act 1985.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1263084.

Topics:
Money and consumer rights > Taxes
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Part 9Penalties
Civil penalties

139AAALate filing penalty for GST returns

  1. This section applies to a tax return (a GST return) required to be furnished by a registered person under sections 16 to 18 of the Goods and Services Tax Act 1985.

  2. A registered person is liable to pay a late filing penalty if—

  3. the registered person does not complete and provide a GST return by the due date for filing the GST return; and
    1. the registered person has failed to file on time a GST return due in the period—
      1. beginning with the later of 1 April 2008 and the day 12 months before the due date; and
        1. ending before the due date; and
        2. the Commissioner notifies the registered person that the penalty is payable.

          1. The late filing penalty for a GST return for a registered person is—

          2. $250, if on the due date for filing the GST return the registered person accounts for tax payable on an invoice basis or hybrid basis; or
            1. $50, if on the due date for filing the GST return the registered person accounts for tax payable on a payments basis.

              1. The Commissioner must—

              2. give notice to the registered person that a late filing penalty will be payable for a further failure to file a GST return on time, if the registered person has filed on time all GST returns due for filing in the period—
                1. beginning with the later of 1 April 2008 and the day 12 months before the due date; and
                  1. ending before the due date; or
                  2. give notice to the registered person that the penalty is payable, if the registered person has not filed on time all GST returns due for filing in the period referred to in paragraph (a).

                    Notes
                    • Section 139AAA: inserted, on (applying for a tax return required to be furnished under sections 16–18 of the Goods and Services Tax Act 1985 and due on or after 1 April 2008), by section 242(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).