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Tax Administration Act 1994

Penalties - Civil penalties

142C: Due date for payments by officers

You could also call this:

"When officers must pay a certain amount by"

Illustration for Tax Administration Act 1994

You have to pay an amount under section 141F by a certain date. This date is the same as the due date for the taxpayer's shortfall penalty. The due date for payment is when the taxpayer's payment is due.

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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=DLM356671.

Topics:
Money and consumer rights > Taxes
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142B: Due date for shortfall penalties, or

"When you must pay a penalty for not paying tax on time"

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142D: Due date for repayment of excess refund or credit of tax, or

"Paying back tax if you got too much refunded"

Part 9Penalties
Civil penalties

142CDue date for payments by officers

  1. The due date for payment of an amount payable by an officer under section 141F is the due date for payment of the shortfall penalty by the taxpayer.

Notes
  • Section 142C: inserted, on , by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).