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Tax Administration Act 1994

Penalties - Civil penalties

141KB: Discretion to cancel some shortfall penalties

You could also call this:

"Some penalty fees can be cancelled under this law."

Illustration for Tax Administration Act 1994

You can have some shortfall penalties cancelled. This rule is part of the Tax Administration Act 1994. It was repealed on 1 April 2008 by the Taxation (Business Taxation and Remedial Matters) Act 2007, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM1172250 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=DLM356633.

Topics:
Money and consumer rights > Taxes
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141K: Increased penalty for obstruction, or

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

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141L: Duty of Commissioner to report on application of penalties, or

"The Commissioner must report on how penalties were used each year."

Part 9Penalties
Civil penalties

141KBDiscretion to cancel some shortfall penalties (Repealed)

    Notes
    • Section 141KB: repealed, on (applying for tax positions taken on or after 1 April 2008), by section 259(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).