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Tax Administration Act 1994

Penalties - Civil penalties

141K: Increased penalty for obstruction

You could also call this:

"Paying a bigger penalty for getting in the way of tax investigations"

Illustration for Tax Administration Act 1994

You may have to pay a bigger penalty if you obstruct the Commissioner. The Commissioner can increase your shortfall penalty by 25% if you get in the way of them figuring out your correct tax position. You can find more information about shortfall penalties in sections 141AA to 141EB.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356629.

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Part 9Penalties
Civil penalties

141KIncreased penalty for obstruction

  1. A shortfall penalty payable by a taxpayer under any of sections 141AA to 141EB may be increased by the Commissioner if the taxpayer obstructs the Commissioner in determining the correct tax position in respect of the taxpayer's tax liabilities.

  2. The level by which a shortfall penalty may be increased for obstruction is 25%.

Notes
  • Section 141K: inserted, on , by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
  • Section 141K(1): amended (with effect on 1 April 2005), on , by section 149 of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
  • Section 141K(1): amended, on (applying to an arrangement that a taxpayer enters into on or after 26 March 2003), by section 135(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).