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Tax Administration Act 1994

Recoveries - General

156A: Recovery of civil penalties

You could also call this:

"Paying back penalties owed to the government"

Illustration for Tax Administration Act 1994

When you have not paid a civil penalty, it is treated like a tax. The Commissioner can recover the penalty like they would a tax. You can be made to pay the penalty at any time after it is due. If you are late filing a reconciliation statement, you may have to pay a penalty. This penalty is treated like income tax when the Commissioner is trying to recover it. The penalty can be recovered from you even if you have not been convicted of an offence. If you are acting as a PAYE intermediary and section 141JB(1) applies, the rules about recovering civil penalties also apply to you. In this case, the term "taxpayer" refers to you as a PAYE intermediary. The Commissioner can recover the penalty from you like they would from a taxpayer. You can be made to pay a civil penalty for things like not filing your tax return on time or not filing it electronically. The Commissioner can recover these penalties from you like they would other taxes. You may have to pay a penalty if you do not follow the rules, and the Commissioner can recover this penalty from you.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356979.

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Part 10Recoveries
General

156ARecovery of civil penalties

  1. For all purposes relating to the recovery of an unpaid civil penalty by the Commissioner, the civil penalty is deemed to be a tax of the same type as the tax—

  2. for which the penalty is imposed; or
    1. if the penalty is a late filing penalty, for which the tax return is to be provided; or
      1. if the penalty is a non-electronic filing penalty, for which the return is provided.

        1. A late filing penalty payable in respect of a reconciliation statement that is to be provided under regulation 3 of the Accident Rehabilitation and Compensation Insurance (Earnings Definitions) Regulations 1992 (or any successor to that regulation) or under section 457(2) of the Accident Insurance Act 1998 or under regulation 15 of the Accident Insurance (Premium Payment Procedures) Regulations 1999 or regulations made under the Accident Compensation Act 2001 is deemed to be a tax in the nature of income tax for all purposes relating to the recovery of the penalty by the Commissioner.

        2. Without limiting subsection (1), a civil penalty is recoverable from a taxpayer—

        3. at any time after it has become payable:
          1. whether or not the taxpayer has been convicted of an offence under this Act or a former Act in relation to any act, omission, matter, or thing that gives rise to the liability to pay the civil penalty, or otherwise.

            1. Subsection (3) applies to a person acting as a PAYE intermediary if section 141JB(1) applies, and references to a taxpayer are to be read as references to a PAYE intermediary.

            Notes
            • Section 156A: inserted, on , by section 44 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
            • Section 156A(1)(a): replaced, on , by section 689 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
            • Section 156A(1)(b): replaced, on , by section 689 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
            • Section 156A(1)(c): inserted, on , by section 689 of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
            • Section 156A(2): amended, on , by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).
            • Section 156A(2): amended, on , by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).
            • Section 156A(2): amended, on , by section 416 of the Accident Insurance Act 1998 (1998 No 114).
            • Section 156A(4): inserted, on (applying for pay periods beginning on and after 1 April 2004), by section 139(1) of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).