Tax Administration Act 1994

Penalties - Criminal penalties

143BB: Manufacturing or supplying electronic sales suppression tools

You could also call this:

"It's against the law to make or give someone tools that help hide sales in New Zealand"

Illustration for Tax Administration Act 1994

You can commit an offence if you knowingly make or develop an electronic sales suppression tool and give it to someone. This tool is used to suppress sales and you must not provide it to a person in New Zealand. You can also commit an offence if you give someone in New Zealand the right to use this tool or a service that uses it. You can be fined up to $250,000 if you are convicted of this offence. This applies to offences under section 141EE or 143BC. The law is clear about what you can and cannot do with electronic sales suppression tools. If you break the law, you will face penalties, so it is essential to understand what is expected of you.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS676166.

Topics:

Money and consumer rights > Consumer protectionMoney and consumer rights > TaxesBusiness > Industry rulesBusiness > Fair trading

143B: Evasion or similar offence, or

"Breaking Tax Rules: Giving False Info or Hiding Documents"

143BC: Acquiring or possessing electronic sales suppression tools, or

"It's against the law to use electronic tools to cheat on your taxes."

Part 9Penalties
Criminal penalties

143BBManufacturing or supplying electronic sales suppression tools

A person commits an offence against this Act if they knowingly manufacture, develop, or publish an electronic sales suppression tool (the suppression tool) that is provided to a person referred to in subsection (2) or section 141EE or 143BC.
A person commits an offence against this Act if they—
knowingly supply, make available for use, or otherwise provide the suppression tool or a right to use the suppression tool to a person resident in New Zealand:
knowingly provide a service to a person resident in New Zealand that includes the use of the suppression tool.

A person who is convicted of an offence under subsection (1) or (2) is liable to a fine not exceeding $250,000.

Notes

Section 143BB: inserted, on 30 March 2022, by section 221 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).