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Tax Administration Act 1994

Remission, relief, and refunds

183B: Cancellation of late payment penalties under instalment arrangement

You could also call this:

"Stopping late payment penalties when paying by instalments"

Illustration for Tax Administration Act 1994

You can find information about a rule called 'Cancellation of late payment penalties under instalment arrangement' in the Tax Administration Act 1994. This rule is part of 'Remission, relief, and refunds'. It was repealed on 27 March 2001, which means it was cancelled, and this change applied from 1 April 2002, as stated in section 54(2) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM358748.

Topics:
Money and consumer rights > Taxes
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183AB: Cancellation of late payment penalties imposed before 1 April 2002, or

"Canceling old late payment penalties from before 1 April 2002"

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183C: Cancellation of interest, or

"The Commissioner can cancel interest on your tax if you pay on time."

Part 11Remission, relief, and refunds

183BCancellation of late payment penalties under instalment arrangement (Repealed)

    Notes
    • Section 183B: repealed, on (applying on 1 April 2002), by section 54(2) of the Taxation (Beneficiary Income of Minors, Services-Related Payments and Remedial Matters) Act 2001 (2001 No 4).