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Tax Administration Act 1994

Offences and penalties - Penal tax

188: Assessment of penal tax

You could also call this:

"What is an assessment of penal tax?"

Illustration for Tax Administration Act 1994

You can find information about the assessment of penal tax in a part of the law called section 188. This section was repealed, which means it is no longer part of the law, on 26 July 1996. It was repealed by section 64 of the Tax Administration Amendment Act (No 2) 1996, which you can find on the legislation website 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=DLM359021.

Topics:
Money and consumer rights > Taxes
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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"

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189: Date for payment of penal tax, or

"When to pay tax if you do something wrong"

Part 12Offences and penalties
Penal tax

188Assessment of penal tax (Repealed)

    Notes
    • Section 188: repealed, on , by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).