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Tax Administration Act 1994

Penalties - Civil penalties

142F: Due date for payment of deferrable tax

You could also call this:

"When to pay tax that was delayed"

Illustration for Tax Administration Act 1994

You have to pay deferrable tax 30 days after the deferral period ends. The deferral period has a last day, and you count 30 days from that day. You pay the tax on that 30th day.

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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=DLM356679.

Topics:
Money and consumer rights > Taxes
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Part 9Penalties
Civil penalties

142FDue date for payment of deferrable tax

  1. Deferrable tax is due and payable on the day which is the 30th day after the last day of the relevant period of deferral.

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