Tax Administration Act 1994

Penalties - Proceedings and evidence

150: Charging document may charge several offences

You could also call this:

"You can be charged with multiple offences in one document."

Illustration for Tax Administration Act 1994

You can be charged with several offences in one document. This document is called a charging document. It can charge you with many offences against the Tax Administration Act. You can be charged with offences that happened at the same time or are similar. If you are charged with more than one offence, each offence will be listed separately. All the charges will be heard together in court. But the court can decide to hear a charge separately if it thinks that is fair. Some offences have special meanings. For example, an offence against section 143A(1)(b) or section 143H(1) relates to certain other sections. An offence against section 147(1) also relates to certain other sections. These special meanings are used in this section and in other sections like sections 150A, 150B, and 152.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356940.


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149B: Proceedings for offences, or

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


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150A: Charging document may be filed within 10 years for income tax and GST offences, or

"You can be charged for tax offences within 10 years of doing something wrong."

Part 9Penalties
Proceedings and evidence

150Charging document may charge several offences

  1. A charging document may charge the defendant with any number of offences against this Act (other than offences against any of sections 143A(1)(b), 143B(1)(b), 143C(1), 143D(1), 143E(1), 143F(1), 143H(1), and 147(1)), or against the provisions of any former Act, if those offences are founded on the same set of facts, or form or are part of a series of offences of the same or a similar character.

  2. If a charging document charges more than 1 offence, particulars of each offence charged shall be set out separately in the charging document.

  3. All charges shall be heard together unless the court, either before or at any time during the hearing, considers it just that a charge should be heard separately and makes an order to that effect.

  4. In this section and in sections 150A, 150B, and 152, references—

  5. to an offence against section 143A(1)(b) or section 143H(1) means an offence relating to any of sections 6 to 12, 16 to 18J, 105, 147, 150C, 224(1), and 227; and
    1. to an offence against section 147(1) means an offence relating to any of sections 16 to 17E, 17H, and 17I, 35, and 40,—
      1. and references to sections 143A(1)(b), 143H(1), and 147(1), are to be construed accordingly.

      Notes
      • Section 150: replaced, on , by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
      • Section 150 heading: amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
      • Section 150(1): amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
      • Section 150(2): amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
      • Section 150(4)(a): amended, on , by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
      • Section 150(4)(b): amended, on , by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).