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Tax Administration Act 1994

Offences and penalties - Offences

198: Offences relating to obstruction of departmental functions

You could also call this:

"Breaking the Law by Stopping Tax Officials from Doing Their Job"

Illustration for Tax Administration Act 1994

You can find information about a law called the Tax Administration Act 1994. This law had a part called 'Offences relating to obstruction of departmental functions'. It was repealed, which means it is no longer a law, by the Tax Administration Amendment Act (No 2) 1996, as stated in section 64 of that Act.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM359042.

Topics:
Money and consumer rights > TaxesCrime and justice > Criminal law
Previous

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"

Next

199: Penalty for failure to furnish returns, etc, or

"Penalty for not sending in tax returns on time"

Part 12Offences and penalties
Offences

198Offences relating to obstruction of departmental functions (Repealed)

    Notes
    • Section 198: repealed, on , by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).