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Tax Administration Act 1994

Penalties - Civil penalties

140DB: Application of other provisions of Act to Maori authority distribution penalty tax

You could also call this:

"How other tax rules apply to Māori authority penalty tax"

Illustration for Tax Administration Act 1994

You need to know that section 140DB of the Tax Administration Act 1994 was repealed. This means it is no longer part of the law, and it was removed on 1 April 2008. The Income Tax Act 2007 made this change through section ZA 2.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356402.

Topics:
Money and consumer rights > TaxesMāori affairs > Māori land
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140D: Application of other provisions of Act to imputation penalty tax and dividend withholding payment penalty tax, or

"Other tax rules also apply to penalty taxes"

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Part 9Penalties
Civil penalties

140DBApplication of other provisions of Act to Maori authority distribution penalty tax (Repealed)

    Notes
    • Section 140DB: repealed, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).