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Tax Administration Act 1994

Assessments

94D: Assessment of penalties related to requirements under model rules

You could also call this:

"Paying penalties for not following digital platform rules"

Illustration for Tax Administration Act 1994

The Commissioner can decide how much penalty you must pay if you are a reporting platform operator or a seller on a digital platform. You are liable to pay the penalty the Commissioner decides. The Commissioner's decision is based on their opinion of what penalty you ought to be given under section 142J(1) to (5) or section 142K. You can challenge the Commissioner's decision in court if you think it is excessive or wrong. If you challenge the decision, you might not have to pay the penalty. The court will decide if the penalty is correct or not. The Commissioner's decision to give you a penalty is their opinion, and you have the right to dispute it. You can take the matter to court to argue your case. The court's decision will be final.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS935418.

Topics:
Money and consumer rights > Consumer protectionBusiness > Industry rules
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"Paying penalties for not following financial rules"

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Part 6Assessments

94DAssessment of penalties related to requirements under model rules

  1. The Commissioner may make an assessment for a reporting platform operator of the amount of a penalty under section 142J(1) to (5) that, in the Commissioner’s opinion, ought to be imposed, and the operator is liable to pay the penalty assessed.

  2. The Commissioner may make an assessment for a seller operating on a digital platform of a reporting platform operator of the amount of a penalty under section 142K that, in the Commissioner’s opinion, ought to be imposed, and the seller is liable to pay the penalty assessed.

  3. Despite subsections (1) and (2), this section does not apply in so far as the operator or seller, as applicable, establishes in proceedings challenging the assessment that the assessment is excessive or that the operator or seller, as applicable, is not chargeable with the penalty.

Notes
  • Section 94D: inserted, on , by section 191 of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).