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Tax Administration Act 1994

Assessments

104: Assessment of FDP penalty tax

You could also call this:

"What happens when you don't pay tax on time and get a penalty"

Illustration for Tax Administration Act 1994

You need to know that section 104 of the Tax Administration Act 1994 was repealed. This means it is no longer in force. It was repealed by the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1401664 legislation website.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM354662.

Topics:
Money and consumer rights > Taxes
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103A: Assessment of FDP relating to conduit tax relief, or

"How tax is worked out for special tax relief"

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104B: Determination of credits and debits in memorandum accounts, or

"Fixing mistakes in your account"

Part 6Assessments

104Assessment of FDP penalty tax (Repealed)

    Notes
    • Section 104: repealed (with effect on 30 June 2009), on (applying for all income years beginning on or after 1 July 2009), by section 658(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).