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Tax Administration Act 1994

Penalties - Proceedings and evidence

150C: Authority to file charging document

You could also call this:

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

Illustration for Tax Administration Act 1994

If an officer from the tax department, who is allowed to do so by the Commissioner, files a charging document for a tax offence, it is proof that they have the authority to do so. You can trust that the officer has the right to file the document. The officer's action is enough to show they are allowed to file the charging document.

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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=DLM356949.

Topics:
Money and consumer rights > Taxes
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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."

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150D: Evidence in proceedings for failure to furnish returns or information, or

"What happens if you don't give tax information on time"

Part 9Penalties
Proceedings and evidence

150CAuthority to file charging document

  1. The fact that an officer of the department authorised in that behalf by the Commissioner files a charging document for an offence against this Act or any other tax law is conclusive evidence of the officer's authority to do so.

Notes
  • Section 150C: inserted, on , by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
  • Section 150C heading: amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
  • Section 150C: amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).