Part 12Offences and penalties
Offences
208Offences relating to resident withholding tax (Repealed)
Notes
- Section 208: repealed, on , by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
Tax Administration Act 1994
Offences and penalties - Offences
208: Offences relating to resident withholding tax
"Breaking the rules about tax on money earned in New Zealand"
You need to know that section 208 about offences relating to resident withholding tax was repealed.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 It was repealed on 26 July 1996 by section 64 of the Tax Administration Amendment Act (No 2) 1996, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM393217 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=DLM359063.
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207: Offences for failure to deduct specified superannuation contribution withholding tax, or
"Breaking tax rules for superannuation contributions can get you in trouble"
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209: Offences for failure to deduct non-resident withholding tax, or
"Breaking the law by not taking out tax from money paid to people who don't live in New Zealand"