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Tax Administration Act 1994

Offences and penalties - Offences

210: Offences relating to dividend withholding payments

You could also call this:

"Breaking the rules about paying taxes on dividends"

Illustration for Tax Administration Act 1994

You need to know about a law called the Tax Administration Act 1994. It had a part about offences relating to dividend withholding payments. This part was repealed on 26 July 1996 by the Tax Administration Amendment Act (No 2) 1996.

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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=DLM359067.

Topics:
Money and consumer rights > Taxes
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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"

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211: Offences for failure to make deductions, or

"Breaking the law by not taking taxes out of people's pay"

Part 12Offences and penalties
Offences

210Offences relating to dividend withholding payments (Repealed)

    Notes
    • Section 210: repealed, on , by section 64 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).