Tax Administration Act 1994

Penalties - Proceedings and evidence

149A: Standard of proof and onus of proof

You could also call this:

"What you need to prove in court about taxes"

Illustration for Tax Administration Act 1994

When you are in a civil court case about penalties, the standard of proof is the balance of probabilities. You need to prove that something is more likely to be true than not. In these cases, the Commissioner has to prove evasion or obstruction, but you have to prove other matters. The standard of proof is different in criminal court cases, where it is beyond reasonable doubt. This means the Commissioner has to prove that something is almost certainly true. In some special cases, like when the Commissioner is asking for a court order under section 17H, the standard of proof is the balance of probabilities, and the Commissioner has to prove their case.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356936.

Topics:

Money and consumer rights > TaxesCrime and justice > Courts and legal help

149: Imposition of civil and criminal penalties, or

"Paying penalties if you break tax rules"

149B: Proceedings for offences, or

"Only the Commissioner can charge someone with breaking tax laws, except in some cases."

Part 9Penalties
Proceedings and evidence

149AStandard of proof and onus of proof

The standard of proof in civil proceedings relating to the imposition of penalties is the balance of probabilities.
The onus of proof in civil proceedings—
relating to evasion or similar act to which section 141E applies or to obstruction rests with the Commissioner:
relating to any other matter or thing rests with the taxpayer.

The standard of proof in criminal proceedings relating to the imposition of penalties is beyond reasonable doubt.
The onus of proof in criminal proceedings relating to any matter or thing rests with the Commissioner.
The standard of proof for the purposes of an application for a court order under section 17H is the balance of probabilities.
The onus of proof for the purposes of an application for a court order under section 17H rests with the Commissioner.

Notes

Section 149A: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 149A(5): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
Section 149A(6): amended, on 18 March 2019, by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).