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Tax Administration Act 1994

Penalties - Civil penalties

142G: Due date for payment of non-electronic filing penalties

You could also call this:

"When to pay a penalty for not filing tax information online"

Illustration for Tax Administration Act 1994

You have to pay a non-electronic filing penalty under section 139AA by a certain date. For employment income information, you must pay 30 days after the end of the month when you should have given the information to the Commissioner electronically. You also have to pay 30 days after the end of the month for GST purposes and investment income information when you should have given the information electronically.

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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=DLM356681.

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

142GDue date for payment of non-electronic filing penalties

  1. A non-electronic filing penalty under section 139AA is due and payable,—

  2. for employment income information, 30 days after the end of the month in which the employer is required to provide to the Commissioner the information in the prescribed electronic form or by means of the prescribed electronic communication:
    1. for GST purposes, 30 days after the end of the month in which the registered person is required to provide to the Commissioner the GST information in the prescribed electronic form or by means of the prescribed electronic communication:
      1. for investment income information, 30 days after the end of the month in which the payer of investment income is required to provide to the Commissioner the information in the prescribed electronic form or by means of the prescribed electronic communication.

        Notes
        • Section 142G: replaced, on , by section 360(2) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).
        • Section 142G(c): inserted, on , by section 360(3) of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).