Part 12Offences and penalties
Penal tax
194Penal tax for default in making or paying tax deduction (Repealed)
Notes
- Section 194: repealed, on , by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Tax Administration Act 1994
Offences and penalties - Penal tax
194: Penal tax for default in making or paying tax deduction
"Paying a penalty if you don't pay tax on time"
You need to know about a rule called 'Penal tax for default in making or paying tax deduction'. This rule is part of the Tax Administration Act 1994. It was repealed on 26 July 1996 by section 64 of the Tax Administration Amendment Act (No 2) 1996, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM393217 legislation website.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM359033.
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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."
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195: Penal tax for failure to deduct specified superannuation contribution withholding tax, or
"Paying a penalty for not taking out superannuation tax"