Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Penalties - Civil penalties

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

You could also call this:

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

Illustration for Tax Administration Act 1994

The Commissioner has to tell the Minister how penalties were used in the past financial year. You can find the penalties in sections 141A to 141EB. The Commissioner must do this as soon as possible after the end of each financial year. The Minister then has to give a copy of the report to the House of Representatives as soon as possible. This report is about how the penalties were applied in that financial year.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=DLM356635.

Topics:
Money and consumer rights > TaxesGovernment and voting > Government departments
Previous

141KB: Discretion to cancel some shortfall penalties, or

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

Next

142: Due date for payment of late filing penalty, or

"When you must pay a penalty for filing your taxes late"

Part 9Penalties
Civil penalties

141LDuty of Commissioner to report on application of penalties

  1. The Commissioner shall, as soon as practicable after the end of each financial year, notify the Minister by providing a report on the manner in which the penalties provided for in sections 141A to 141EB have been applied in that financial year.

  2. The Minister shall, as soon as practicable, lay a copy of that report before the House of Representatives.

Notes
  • Section 141L: inserted, on , by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
  • Section 141L(1): amended, on , by section 170 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
  • Section 141L(1): amended, on (applying to an arrangement that a taxpayer enters into on or after 26 March 2003), by section 136(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).