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Tax Administration Act 1994

Recoveries - General

156: Mode of recovery of unpaid tax

You could also call this:

"How to get back unpaid tax through the court"

Illustration for Tax Administration Act 1994

You can recover unpaid tax through a court case. The Commissioner takes the case to court in their official name. They do this on behalf of the Crown. You can take the case to a court under the District Court Act 2016. This court can hear the case no matter how much tax is involved. The court makes a decision on the case.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356978.

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155: Application of other provisions of this Act to imputation penalty tax and dividend withholding payment penalty tax, or

"What happens to penalty taxes under the Tax Administration Act"

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156A: Recovery of civil penalties, or

"Paying back penalties owed to the government"

Part 10Recoveries
General

156Mode of recovery of unpaid tax

  1. All unpaid tax shall be recoverable by the Commissioner on behalf of the Crown by suit in the Commissioner's official name.

  2. Notwithstanding anything in the District Court Act 2016, any court constituted under that Act shall have jurisdiction to hear and determine proceedings by the Commissioner for the recovery of tax, whatever the amount involved.

Compare
  • 1976 No 65 s 399
Notes
  • Section 156(2): amended, on , by section 261 of the District Court Act 2016 (2016 No 49).