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Tax Administration Act 1994

Penalties

139: Purposes of this Part

You could also call this:

"This part of the law is about following tax rules and being fair with penalties."

Illustration for Tax Administration Act 1994

This part of the law has three main purposes. You need to know what they are. The law aims to encourage you to comply with your tax obligations and co-operate with the tax department. It also aims to ensure penalties are imposed fairly and consistently. The law wants to punish people who do not comply with tax obligations in a way that fits the seriousness of the breach.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356112.

Topics:
Money and consumer rights > Taxes
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"Paying a penalty for filing tax returns late"

Part 9Penalties

139Purposes of this Part

  1. The purposes of this Part are—

  2. to encourage taxpayers to comply voluntarily with their tax obligations and to co-operate with the department; and
    1. to ensure that penalties for breaches of tax obligations are imposed impartially and consistently; and
      1. to sanction non-compliance with tax obligations effectively and at a level that is proportionate to the seriousness of the breach.

        Notes
        • Section 139: replaced, on , by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).