Tax Administration Act 1994

Penalties - Proceedings and evidence

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

You could also call this:

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

Illustration for Tax Administration Act 1994

If you do not give the tax return or information when required, you might face proceedings. The Commissioner can sign a certificate saying you did not provide the tax return, information, or documents on time. This certificate is enough evidence that you failed to provide the required information, unless you can prove otherwise. You need to provide the required documents or information as and when required by the Act or the Commissioner. If you do not, the Commissioner's certificate can be used as evidence against you. The certificate will say that you did not provide the tax return, information, or documents at the required time. When the Commissioner signs the certificate, it will be enough evidence that you failed to provide the information, unless you have proof that you did. You must follow the rules and provide the required information on time to avoid proceedings. The Commissioner's certificate is a formal document that can be used in court as evidence against you.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356951.

Topics:

Money and consumer rights > Taxes

150C: Authority to file charging document, or

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

150E: Evidence inconsistent with instrument not admissible to reduce stamp duty, or

"You can't use evidence that contradicts a document to pay less stamp duty."

Part 9Penalties
Proceedings and evidence

150DEvidence in proceedings for failure to furnish returns or information

In any proceedings against a person for refusing or failing to provide a tax return or information or to produce for inspection any documents as and when required by any Act or by the Commissioner, a certificate signed by the Commissioner, that the tax return, information, documents have not been received at the time required shall, in the absence of proof to the contrary, be sufficient evidence that the person has refused or failed to furnish the return, information, documents, as the case may be.

Notes

Section 150D: inserted, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Section 150D: amended, on 2 June 2016, by section 171 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
Section 150D: amended, on 29 August 2011, by section 185(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
Section 150D: amended, on 29 August 2011, by section 185(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).