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New Zealand law explained for everyone

Tax Administration Act 1994

Penalties - Criminal penalties

148: Aiding or abetting

You could also call this:

"Helping someone break tax law is against the law too"

Illustration for Tax Administration Act 1994

You can commit an offence if you help someone else commit an offence against the Tax Administration Act 1994. This is called the principal offence. You can also commit an offence if you encourage or plan with someone to commit the principal offence. If you are found guilty of helping or planning with someone to commit an offence, you can get a fine or imprisonment, or both. The fine or imprisonment will be the same as the maximum penalty for the principal offence. This means you can get the same punishment as the person who actually committed the principal 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=DLM356930.

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149: Imposition of civil and criminal penalties, or

"Paying penalties if you break tax rules"

Part 9Penalties
Criminal penalties

148Aiding or abetting

  1. A person who aids, abets, incites, or conspires with another person to commit an offence (the principal offence) against this Act also commits an offence against this Act.

  2. A person convicted of an offence of aiding, abetting, inciting, or conspiring under subsection (1) is liable for up to the same maximum fine or term of imprisonment, or both, that could apply to a person who commits the principal offence.

Notes
  • Section 148: replaced, on , by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).