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Tax Administration Act 1994

Penalties - Criminal penalties

143F: Offence in relation to inquiries

You could also call this:

"Breaking the rules about answering questions or giving evidence in court can lead to a fine."

Illustration for Tax Administration Act 1994

You commit an offence if you are summoned under section 17J and refuse to appear before the District Court Judge. You also commit an offence if you are sworn as a witness and refuse to answer questions about the inquiry. You can be fined if you commit this offence. You can be fined up to $2,000 if it is your first offence. You can also be fined $50 for each day you do not comply. If you commit the same offence again, you can be fined up to $4,000 or $100 for each day of default. If you commit the offence again after that, you can be fined up to $6,000 or $150 for each day of default. You commit an offence if you refuse to give evidence under section 17I or refuse to produce a document required under section 17I(2). You can be fined if you do not follow the rules.

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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=DLM356907.

Topics:
Crime and justice > Courts and legal help
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"Breaking the law by sharing secret tax information as an employer or director"

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143G: Offence in relation to court orders, or

"Breaking a court order can lead to prison or a fine"

Part 9Penalties
Criminal penalties

143FOffence in relation to inquiries

  1. A person commits an offence against this Act if the person—

  2. is summoned under section 17J and refuses or wilfully neglects to appear before the District Court Judge or to take oath as a witness before the District Court Judge; or
    1. is sworn as a witness at an inquiry under section 17J and refuses or wilfully neglects to answer any question put to the person touching upon the subject matter of the inquiry; or
      1. is required to give evidence under section 17I and refuses or wilfully neglects to appear before the Commissioner or authorised officer or to take an oath as witness before the Commissioner or authorised officer; or
        1. is sworn as a witness at an inquiry under section 17I and refuses or wilfully neglects—
          1. to answer any question put to the person touching upon the subject matter of the inquiry; or
            1. to produce to the Commissioner or authorised officer a document required to be produced under section 17I(2).

            2. A person who is convicted of an offence against subsection (1) is liable—

            3. the first time the person is convicted of that type of offence to—
              1. a fine not exceeding $2,000; or
                1. a fine not exceeding $50 for each day of default; or
                  1. both; and
                  2. the second time the person is convicted of the same type of offence to—
                    1. a fine not exceeding $4,000; or
                      1. a fine not exceeding $100 for each day of default; or
                        1. both; and
                        2. on every other occasion the person is convicted of the same type of offence to—
                          1. a fine not exceeding $6,000; or
                            1. a fine not exceeding $150 for each day of default; or
                              1. both.

                              Notes
                              • Section 143F: inserted, on , by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
                              • Section 143F(1)(a): amended, on , by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                              • Section 143F(1)(b): amended, on , by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                              • Section 143F(1)(c): amended, on , by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                              • Section 143F(1)(d): amended, on , by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                              • Section 143F(1)(d)(ii): amended, on , by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).