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Tax Administration Act 1994

Offences and penalties - Penal tax

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

You could also call this:

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

Illustration for Tax Administration Act 1994

You need to know that a law called section 193 was repealed. This means it is no longer in force. It was repealed on 26 July 1996 by the Tax Administration Amendment Act (No 2) 1996.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=DLM359031.

Topics:
Money and consumer rights > Taxes
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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"

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194: Penal tax for default in making or paying tax deduction, or

"Paying a penalty if you don't pay tax on time"

Part 12Offences and penalties
Penal tax

193Recovery of penal tax not affected by conviction of taxpayer (Repealed)

    Notes
    • Section 193: repealed, on , by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).