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Tax Administration Act 1994

Offences and penalties - Penal tax

196: Penal tax for default in making or paying resident withholding tax deductions

You could also call this:

"Paying resident withholding tax late can cost you extra money."

Illustration for Tax Administration Act 1994

You need to know about a rule called Penal tax. This rule is about paying resident withholding tax deductions. It was repealed on 26 July 1996 by section 64 of the Tax Administration Amendment Act (No 2) 1996.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=DLM359037.

Topics:
Money and consumer rights > Taxes
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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"

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197: Penal tax for default in making or paying deductions of non-resident withholding tax, or

"Paying a penalty if you don't deduct non-resident withholding tax"

Part 12Offences and penalties
Penal tax

196Penal tax for default in making or paying resident withholding tax deductions (Repealed)

    Notes
    • Section 196: repealed, on , by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).