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Tax Administration Act 1994

Remission, relief, and refunds

178: Remission of underestimation penalty tax

You could also call this:

"Reducing a penalty for underestimating tax"

Illustration for Tax Administration Act 1994

You can find information about remission of underestimation penalty tax in a repealed section. This section was repealed on 1 April 1997. It was repealed by section 102 of the Taxation (Remedial Provisions) Act 1997.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM358368.

Topics:
Money and consumer rights > Taxes
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Part 11Remission, relief, and refunds

178Remission of underestimation penalty tax (Repealed)

    Notes
    • Section 178: repealed (deemed to be repealed on 1 April 1997), on (applying to 1998–99 and subsequent income years), by section 102 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).