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Tax Administration Act 1994

Penalties - Proceedings and evidence

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

You could also call this:

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

Illustration for Tax Administration Act 1994

You can be charged with an offence for income tax or GST within 10 years of the offence. This applies to offences against the Tax Administration Act 1994, except for certain sections, or regulations made under the Income Tax Act 2007 or the Goods and Services Tax Act 1985. The charge can be filed at any time within 10 years after the year the offence was committed. You can only be charged if the offence is about a tax law in the Income Tax Act 2007 or the Goods and Services Tax Act 1985, or an obligation related to those Acts.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356942.

Topics:
Money and consumer rights > TaxesCrime and justice > Criminal law
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150: Charging document may charge several offences, or

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

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150B: Charging document may be filed within 4 years for stamp duty and gaming duty offences, or

"You can charge someone for tax or gaming offences within 4 years."

Part 9Penalties
Proceedings and evidence

150ACharging document may be filed within 10 years for income tax and GST offences

  1. A charging document for an offence against—

  2. this Act (other than an offence against any of sections 143A(1)(b), 143B(1)(b), 143C(1), 143D(1), 143E(1), 143F(1), 143H(1), and 147(1)); or
    1. any regulation made under section 225 of this Act or under the Income Tax Act 2007 or the Goods and Services Tax Act 1985—
        1. may be filed at any time within 10 years after the termination of the year in which the offence was committed.

      1. Subsection (1) applies only where the offence against this Act relates to a tax law that is a provision of the Income Tax Act 2007 or the Goods and Services Tax Act 1985, or to an obligation that exists in relation to either of those Acts.

      Notes
      • Section 150A: inserted, on , by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
      • Section 150A heading: amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
      • Section 150A(1): amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
      • Section 150A(1)(b): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).
      • Section 150A(2): amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).