Tax Administration Act 1994

Miscellaneous

224: Regulations: Inland Revenue Acts generally

You could also call this:

"Rules to Help Manage Tax Laws"

Illustration for Tax Administration Act 1994

The Governor-General can make rules to help manage the Inland Revenue Acts. You need to know that these rules are for people who work with the Inland Revenue Acts. The Governor-General can also make rules about fines for people who break these rules, with fines up to $500. The Governor-General makes these rules with an Order in Council. You can find out more about how these rules are published by looking at Part 3 of the Legislation Act 2019. These rules are called secondary legislation. The rules can say what happens if you break them. The Governor-General decides what the fines will be, as long as they are not more than $500. These rules help make sure the Inland Revenue Acts work properly.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM359307.


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225: Regulations, or

"Rules to Help with Tax Laws"

Part 13Miscellaneous

224Regulations: Inland Revenue Acts generally

  1. The Governor-General may, by Order in Council, make regulations for the due administration of the Inland Revenue Acts and for the conduct of all persons concerned in the administration of those Acts and generally for carrying the Inland Revenue Acts into effect.

  2. Regulations made under this section may prescribe fines for offences against the regulations not exceeding $500 in any case.

  3. Regulations under this section are secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

Compare
  • 1974 No 133 s 48(1), (3)
Notes
  • Section 224(3): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).