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Tax Administration Act 1994

Penalties - Criminal penalties

146: Publication of names

You could also call this:

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

Illustration for Tax Administration Act 1994

You can find information about a law called the Tax Administration Act 1994. A part of this law, called 'Publication of names', was removed. This change happened on 21 June 2005, because of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005, which you can read more about via the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356920.

Topics:
Money and consumer rights > Taxes
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145: Penalties for offences for which no specific penalty imposed, or

"Fines for breaking tax rules with no set penalty"

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147: Employees and officers, or

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Part 9Penalties
Criminal penalties

146Publication of names (Repealed)

    Notes
    • Section 146: repealed, on (applying to publication that, but for this section, would be required after 21 June 2005), by section 150(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).