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Tax Administration Act 1994

Penalties - Civil penalties

141JA: Application of Part 9 to non-filing taxpayers

You could also call this:

"What happens to people who don't file tax returns under Part 9 of the Tax Act"

Illustration for Tax Administration Act 1994

You need to know that section 141JA of the Tax Administration Act 1994 was repealed. This means it is no longer part of the law. It was repealed by the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS275148 legislation website.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356619.

Topics:
Money and consumer rights > Taxes
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141JAA: Shortfall penalty for not taking reasonable care or for taking unacceptable tax position may not be more than $50,000, or

"You can't be charged more than $50,000 if you make a tax mistake and own up to it."

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141JB: Application of Part 9 to PAYE intermediaries, or

"Rules for PAYE intermediaries, like employers, when paying salaries and wages"

Part 9Penalties
Civil penalties

141JAApplication of Part 9 to non-filing taxpayers (Repealed)

    Notes
    • Section 141JA: repealed (with effect on 1 April 2019), on , by section 232 of the Taxation (KiwiSaver, Student Loans, and Remedial Matters) Act 2020 (2020 No 5).