Part 12Offences and penalties
Offences
209Offences for failure to deduct non-resident withholding tax (Repealed)
Notes
- Section 209: repealed, on , by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).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
209: Offences for failure to deduct non-resident withholding tax
"Breaking the law by not taking out tax from money paid to people who don't live in New Zealand"
You can be charged with an offence if you fail to deduct non-resident withholding tax. This law was 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 It was repealed on 26 July 1996 by section 64 of the Tax Administration Amendment Act (No 2) 1996, which can be found at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM393217.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM359065.