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Tax Administration Act 1994

Penalties - Criminal penalties

143H: Obstruction

You could also call this:

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

Illustration for Tax Administration Act 1994

You can commit an offence if you obstruct the Commissioner or an officer of the department who is doing their job under a tax law. If you are found guilty, you can be fined up to $25,000 for a first offence. You can be fined up to $50,000 if you commit the same type of offence again.

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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=DLM356911.

Topics:
Money and consumer rights > TaxesCrime and justice > Criminal law
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"Breaking a court order can lead to prison or a fine"

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Part 9Penalties
Criminal penalties

143HObstruction

  1. A person who obstructs the Commissioner or an officer of the department acting in the lawful discharge of the duties or in the exercise of the Commissioner's or officer's powers under a tax law commits an offence against this Act.

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

  3. the first time the person is convicted of that type of offence, to a fine not exceeding $25,000; and
    1. on every other occasion the person is convicted of the same type of offence, to a fine not exceeding $50,000.

      Notes
      • Section 143H: inserted, on , by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).