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Tax Administration Act 1994

Penalties - Proceedings and evidence

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

You could also call this:

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

Illustration for Tax Administration Act 1994

You can file a charging document for some offences at any time within 4 years after the offence was committed. This applies to offences against the Tax Administration Act 1994, except for certain sections, and offences against regulations made under the Gaming Duties Act 1971. You can file the document within 4 years for offences related to the Gaming Duties Act 1971 or obligations under that Act.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356945.

Topics:
Money and consumer rights > TaxesMoney and consumer rights > Gambling
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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."

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150C: Authority to file charging document, or

"A tax officer has permission to file a charging document for a tax offence."

Part 9Penalties
Proceedings and evidence

150BCharging document may be filed within 4 years for stamp duty and gaming duty 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 the Gaming Duties Act 1971—
        1. may be filed at any time within 4 years after the date on which the offence was committed.

      1. Subsection (1) applies only if the offence against this Act relates to a tax law that is a provision of the Gaming Duties Act 1971, or to an obligation that exists under that Act.

      Notes
      • Section 150B: inserted, on , by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
      • Section 150B heading: amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
      • Section 150B(1): amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
      • Section 150B(1)(b): amended, on (applying to instruments executed after 20 May 1999 and instruments executed between 20 May 1991 and 20 May 1999 (both dates inclusive) if the transactions to which the instruments relate are not completed or, in the case of leases are not carried into effect, on or before 20 May 1999), by section 7 of the Stamp Duty Abolition Act 1999 (1999 No 61).
      • Section 150B(2): replaced, on (applying to instruments executed after 20 May 1999 and instruments executed between 20 May 1991 and 20 May 1999 (both dates inclusive) if the transactions to which the instruments relate are not completed or, in the case of leases are not carried into effect, on or before 20 May 1999), by section 7 of the Stamp Duty Abolition Act 1999 (1999 No 61).