Part 11Remission, relief, and refunds
182Relief from additional tax incurred due to default in payment of tax (Repealed)
Notes
- Section 182: repealed, on , by section 60 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Tax Administration Act 1994
Remission, relief, and refunds
182: Relief from additional tax incurred due to default in payment of tax
"Help with extra tax when you pay late"
You can get relief from extra tax if you did not pay your tax on time. This rule is called section 182, but it is no longer in use. It was stopped on 26 July 1996 by section 60 of the Tax Administration Amendment Act (No 2) 1996.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM358706.
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181D: Remission of late payment penalties and interest incurred due to obligation by Maori authority to pay further income tax, or
"Help for Maori authorities with late tax payment penalties"
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183: Obligation to pay tax on foreign investment fund income able to be suspended, or
"When you don't have to pay tax on money from overseas investments"