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Tax Administration Act 1994

Offences and penalties - Penal tax

186: Penal tax for evasion of deficient tax

You could also call this:

"Paying extra tax if you try to avoid paying what you owe"

Illustration for Tax Administration Act 1994

You need to know that section 186 is about penal tax for evasion of deficient tax. It was repealed on 26 July 1996. This change was made by section 64 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=DLM359017.

Topics:
Money and consumer rights > Taxes
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185T: Implementation of and requirements for extended model reporting standard for digital platforms, or

"Rules for digital platforms to report tax information"

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187: Penal tax deemed to be of the same nature as deficient tax, or

"Penal tax is treated like deficient tax"

Part 12Offences and penalties
Penal tax

186Penal tax for evasion of deficient tax (Repealed)

    Notes
    • Section 186: repealed, on , by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).