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Tax Administration Act 1994

Offences and penalties - Penal tax

192: Recovery of penal tax from executors or administrators

You could also call this:

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

Illustration for Tax Administration Act 1994

You need to know that section 192 of the Tax Administration Act 1994 was repealed. This means it is no longer part of the law. It was repealed on 26 July 1996 by section 64 of the Tax Administration Amendment Act (No 2) 1996.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=DLM359029.

Topics:
Money and consumer rights > Taxes
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191: Recovery of penal tax, or

"Getting back penal tax owed to the government"

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193: Recovery of penal tax not affected by conviction of taxpayer, or

"Paying penalty tax is still required even if the taxpayer is found not guilty."

Part 12Offences and penalties
Penal tax

192Recovery of penal tax from executors or administrators (Repealed)

    Notes
    • Section 192: repealed, on , by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).