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Tax Administration Act 1994

Penalties - Criminal penalties

145: Penalties for offences for which no specific penalty imposed

You could also call this:

"Fines for breaking tax rules with no set penalty"

Illustration for Tax Administration Act 1994

If you are convicted of an offence against the Tax Administration Act 1994 and no penalty is prescribed, you are liable to a fine. The first time you are convicted of that type of offence, the fine can be up to $15,000. On every other occasion you are convicted of the same type of offence, the fine can be up to $25,000.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356918.

Topics:
Money and consumer rights > Taxes
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144: Certain offences in relation to Stamp and Cheque Duties Act 1971, or

"Breaking the law about stamp and cheque duties"

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146: Publication of names, or

"When the government can make public the names of people who break tax laws"

Part 9Penalties
Criminal penalties

145Penalties for offences for which no specific penalty imposed

  1. A person who is convicted of an offence against this Act or any other Inland Revenue Act for which no penalty is prescribed is liable—

  2. the first time the person is convicted of that type of offence, to a fine not exceeding $15,000; and
    1. on every other occasion the person is convicted of the same type of offence, to a fine not exceeding $25,000.

      Notes
      • Section 145: replaced, on , by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).