Tax Administration Act 1994

Penalties - Criminal penalties

143B: Evasion or similar offence

You could also call this:

"Breaking Tax Rules: Giving False Info or Hiding Documents"

Illustration for Tax Administration Act 1994

You commit an offence if you knowingly do not keep required documents or provide false information to the Commissioner. You also commit an offence if you pretend to be someone else for tax purposes. This includes trying to evade paying tax or getting a refund you are not entitled to. You can commit an offence by not keeping the right documents or not giving the Commissioner the information they need. You can also commit an offence by giving false or misleading information, or by not paying tax when you should. This can include pretending to be someone else to get a refund or payment you are not entitled to. If you are found guilty of one of these offences, you could face imprisonment or a fine. The term of imprisonment can be up to 5 years, or you could be fined up to $50,000, or both. In this section, tax includes a repayment obligation as defined in section 4(1) of the Student Loan Scheme Act 2011.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356698.

Topics:

Money and consumer rights > Taxes

143A: Knowledge offences, or

"Breaking the law by not following tax rules or giving false information"

143BB: Manufacturing or supplying electronic sales suppression tools, or

"It's against the law to make or give someone tools that help hide sales in New Zealand"

Part 9Penalties
Criminal penalties

143BEvasion or similar offence

A person commits an offence against this Act if the person—
knowingly does not keep the documents required to be kept by a tax law; or
knowingly does not provide information (including tax returns and tax forms) to the Commissioner or any other person when required to do so by a tax law; or
knowingly provides altered, false, incomplete, or misleading information (including tax returns and tax forms) to the Commissioner or any other person in respect of a tax law or a matter or thing relating to a tax law; or
knowingly does not make a deduction or withholding of tax required to be made by a tax law; or
pretends to be another person for any purpose or reason relating to a tax law,—
intending to evade the assessment or payment of tax by the person or any other person under a tax law; or
to obtain a refund or payment of tax in the knowledge that the person is not lawfully entitled to the refund or payment under a tax law; or
to enable another person to obtain a refund or payment of tax in the knowledge that the other person is not lawfully entitled to the refund or payment under a tax law.

A person who evades or attempts to evade the assessment or payment of tax by the person or another person under a tax law commits an offence against this Act.
In this section, tax includes a repayment obligation as defined in section 4(1) of the Student Loan Scheme Act 2011.
A person who is convicted of an offence against subsection (1) or subsection (2) is liable to—
imprisonment for a term not exceeding 5 years; or
a fine not exceeding $50,000; or
both.

Notes

Section 143B: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 143B(1)(a): amended, on 29 August 2011, by section 184 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 143B(3): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).