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Tax Administration Act 1994

Offences and penalties - Penal tax

191: Recovery of penal tax

You could also call this:

"Getting back penal tax owed to the government"

Illustration for Tax Administration Act 1994

You can find information about recovering penal tax in a repealed section of the Tax Administration Act 1994. This section was repealed on 26 July 1996 by section 64 of the Tax Administration Amendment Act (No 2) 1996. You can read more about the amendment that repealed this section on the Tax Administration Amendment Act (No 2) 1996 page.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM359027.

Topics:
Money and consumer rights > Taxes
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190: Objections to assessments of penal tax, or

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

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192: Recovery of penal tax from executors or administrators, or

"Getting penal tax from people in charge of a deceased person's estate"

Part 12Offences and penalties
Penal tax

191Recovery of penal tax (Repealed)

    Notes
    • Section 191: repealed, on , by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).