Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Offences and penalties - Penal tax

189: Date for payment of penal tax

You could also call this:

"When to pay tax if you do something wrong"

Illustration for Tax Administration Act 1994

You need to know when to pay a penal tax. A penal tax is a type of tax you pay when you do something wrong with your taxes. The date for paying this tax was set by a law that has since been repealed, which means it is no longer in force, and was repealed on 26 July 1996 by section 64 of the Tax Administration Amendment Act (No 2) 1996.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM359023.

Topics:
Money and consumer rights > Taxes
Previous

188: Assessment of penal tax, or

"What is an assessment of penal tax?"

Next

190: Objections to assessments of penal tax, or

"You can't argue with a penal tax assessment anymore."

Part 12Offences and penalties
Penal tax

189Date for payment of penal tax (Repealed)

    Notes
    • Section 189: repealed, on , by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).