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Tax Administration Act 1994

Remission, relief, and refunds

175: Small amounts of additional tax, etc, not to be charged

You could also call this:

"You don't have to pay tiny amounts of extra tax."

Illustration for Tax Administration Act 1994

You do not have to pay small amounts of extra tax. This rule was part of the Tax Administration Act 1994. It was repealed on 26 July 1996 by section 54 of the Tax Administration Amendment Act (No 2) 1996, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM393207

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM358330.

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Part 11Remission, relief, and refunds

175Small amounts of additional tax, etc, not to be charged (Repealed)

    Notes
    • Section 175: repealed, on , by section 54 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).