Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Penalties - Civil penalties

142: Due date for payment of late filing penalty

You could also call this:

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

Illustration for Tax Administration Act 1994

You have to pay a late filing penalty by a certain date. This date is usually the later of a date the Commissioner tells you, which is at least 30 days after they notify you, or the terminal tax date for the tax year. You can find more information about terminal tax dates and tax years in the Tax Administration Act 1994. If you are an employer, you have to pay the late filing penalty 30 days after the end of the month you are supposed to give the Commissioner your employment income information. For a return required by sections 16 to 18 of the Goods and Services Tax Act 1985, the due date is usually the 28th day of the second month after the end of the taxable period. There are some exceptions to this rule, like if the taxable period ends in December or April, the due date will be different. You can also find more information about annual tax returns and reconciliation statements in section 139A. For an annual ICA return, the due date is the date you are required to give the return to the Commissioner. For a reconciliation statement required by the Accident Compensation Act 2001, the due date is the date you are required to give the statement to the Commissioner.

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 It might be out of date or be missing some parts.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=DLM356638.

Topics:
Money and consumer rights > Taxes
Previous

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

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

Next

142A: New due date for payment of tax that is not a penalty, or

"Getting a new deadline to pay tax that isn't a penalty"

Part 9Penalties
Civil penalties

142Due date for payment of late filing penalty

  1. Except in the case of employment income information or a return required by sections 16 to 18 of the Goods and Services Tax Act 1985, the due date for payment of a late filing penalty is the later of a date specified by the Commissioner (being a date not less than 30 days after the day on which the Commissioner notifies the taxpayer that the penalty is payable), and—

  2. the terminal tax date for the tax year to which the annual tax return relates; or
      1. for the reconciliation statement that is required by regulation 3 of the Accident Rehabilitation and Compensation Corporation Insurance (Earnings Definitions) Regulations 1992 or regulation 15 of the Accident Insurance (Premium Payment Procedures) Regulations 1999 or any successor to that regulation made under the Accident Compensation Act 2001, the date by which the employer is required to furnish the reconciliation statement; or
        1. for an annual ICA return required to be furnished under section 69(1) and (2)(a) by an Australian ICA company that is not required to furnish a return of income for a tax year, the date by which the company is required to furnish the annual ICA return.

            1. The due date for the payment of a late filing penalty for failing to provide employment income information is 30 days after the end of the month in which the employer is required to deliver their employment income information to the Commissioner.

            2. The due date for the payment of a late filing penalty for a return required by sections 16 to 18 of the Goods and Services Tax Act 1985 for a taxable period is—

            3. the 28th day of the second month following the end of the taxable period, if paragraphs (b) and (c) do not apply; or
              1. the 15th day of February, if the month following the end of the taxable period is December; or
                1. the 7th day of June, if the month following the end of the taxable period is April.

                  1. In subsection (1), annual tax return and reconciliation statement have the meanings given to them in section 139A.

                  Notes
                  • Section 142: replaced, on , by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
                  • Section 142(1): amended, on , by section 357(1) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
                  • Section 142(1): amended, on (applying for a tax return required to be furnished under sections 16–18 of the Goods and Services Tax Act 1985 and due on or after 1 April 2008), by section 260(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
                  • Section 142(1): amended, on (applying on and after 1 April 1999), by section 34(1)(a) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
                  • Section 142(1)(a): replaced, on (applying for 2002–03 and subsequent income years), by section 137(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
                  • Section 142(1)(a): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                  • Section 142(1)(b): repealed, on (applying for 2002–03 and subsequent income years), by section 137(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).
                  • Section 142(1)(c): replaced, on (applying to an annual tax return and reconciliation statements required to be furnished for 1999–2000 and subsequent income years), by section 34(1)(c) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
                  • Section 142(1)(c): amended, on , by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
                  • Section 142(1)(c): amended (with effect on 1 April 2003), on , by section 132 of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
                  • Section 142(1)(c): amended, on , by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).
                  • Section 142(1)(d): replaced (with effect on 1 April 2003), on , by section 132 of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).
                  • Section 142(1)(d): amended, 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).
                  • Section 142(1)(d): amended, on (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
                  • Section 142(1)(e): repealed, on (applying to an annual tax return and reconciliation statements required to be furnished for 1999–2000 and subsequent income years), by section 34(1)(c) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).
                  • Section 142(1A): replaced, on , by section 357(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
                  • Section 142(1B): inserted, on (applying for a tax return required to be furnished under sections 16–18 of the Goods and Services Tax Act 1985 and due on or after 1 April 2008), by section 260(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).
                  • Section 142(2): amended, on , by section 357(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).