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Tax Administration Act 1994

Penalties - Criminal penalties

143G: Offence in relation to court orders

You could also call this:

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

Illustration for Tax Administration Act 1994

You can commit an offence if you do not follow a court order made under section 17H. If you commit this offence, you can be sent to prison for up to 3 months or fined up to $1,000. You will be liable for this penalty if you are convicted of the offence.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356909.

Topics:
Crime and justice > Courts and legal help
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143F: Offence in relation to inquiries, or

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

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143H: Obstruction, or

"Blocking a tax official from doing their job can lead to a big fine."

Part 9Penalties
Criminal penalties

143GOffence in relation to court orders

  1. A person who fails to comply with the terms of a court order made under section 17H commits an offence against this Act.

  2. A person who commits an offence under subsection (1) is liable on conviction to imprisonment for a period not exceeding 3 months or a fine not exceeding $1,000 for each offence.

Notes
  • Section 143G: inserted, on , by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
  • Section 143G(1): 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 143G(2): replaced, on , by section 29 of the Contempt of Court Act 2019 (2019 No 44).