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Tax Administration Act 1994

Penalties - Proceedings and evidence

149B: Proceedings for offences

You could also call this:

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

Illustration for Tax Administration Act 1994

You can only file a charging document for an offence against this Act if you are the Commissioner. The Commissioner is the only one who can file this document for most offences. However, this rule does not apply to offences against section 143G.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356938.

Topics:
Money and consumer rights > Taxes
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Part 9Penalties
Proceedings and evidence

149BProceedings for offences

  1. A charging document for an offence against this Act may be filed only by the Commissioner.

  2. Nothing in subsection (1) applies to offences against section 143G.

Notes
  • Section 149B: replaced, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).