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Tax Administration Act 1994

Recoveries - General

164: Crown Proceedings Act 1950 not affected

You could also call this:

"This law does not change the Crown Proceedings Act 1950"

Illustration for Tax Administration Act 1994

You know the Crown Proceedings Act 1950 is a law. This Act does not change how that law works. The Crown Proceedings Act 1950 and this Act can work together. The government can use the rights and remedies from both Acts to recover tax.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM357430.

Topics:
Money and consumer rights > TaxesGovernment and voting > Government departments
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163: No limitation of action to recover tax, or

"You can always try to get back unpaid tax, no matter how long ago it was due."

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165: Recovery of tax paid by one person on behalf of another, or

"Getting back tax you paid for someone else"

Part 10Recoveries
General

164Crown Proceedings Act 1950 not affected

  1. Nothing in this Act or the Income Tax Act 2007 shall be so construed as to limit or affect the operation of the Crown Proceedings Act 1950, and all rights and remedies conferred upon the Crown by that Act and by this Act and the Income Tax Act 2007 shall co-exist, and may be exercised independently of one another, and tax may be recovered accordingly.

Compare
  • 1976 No 65 s 407
Notes
  • Section 164: amended, on (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).