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Tax Administration Act 1994

Offences and penalties - Penal tax

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

You could also call this:

"Penal tax is treated like deficient tax"

Illustration for Tax Administration Act 1994

You need to know that a penal tax is treated like a deficient tax. This rule is part of the Tax Administration Act 1994. It was repealed on 26 July 1996 by section 64 of the Tax Administration Amendment Act (No 2) 1996, which you can find at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM393217.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM359019.

Topics:
Money and consumer rights > Taxes
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186: Penal tax for evasion of deficient tax, or

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

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188: Assessment of penal tax, or

"What is an assessment of penal tax?"

Part 12Offences and penalties
Penal tax

187Penal tax deemed to be of the same nature as deficient tax (Repealed)

    Notes
    • Section 187: repealed, on , by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).