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Land Transfer Act 2017

Dealings in estates and interests in land - Transfers, transmissions, and vesting - Tax statement required for registration of instrument to transfer some estates in land

81: Offence to provide false or misleading tax information

You could also call this:

"It's an offence to give false tax information on purpose"

Illustration for Land Transfer Act 2017

You commit an offence if you give a tax statement to a certifier or the chief executive that you know contains false or misleading tax information, or if you intend to deceive with it, as stated in section 78(2) or (3) or 80. If you do this, you can be fined up to $25,000 the first time you are convicted. You can be fined up to $50,000 if you are convicted again.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6635236.

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Topics:
Money and consumer rights > TaxesCrime and justice > Criminal law
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80: Omissions and errors, or

"Fixing mistakes or missing information in your tax details"

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82: Chief executive must supply tax information to Commissioner of Inland Revenue, or

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Part 3Dealings in estates and interests in land
Transfers, transmissions, and vesting: Tax statement required for registration of instrument to transfer some estates in land

81Offence to provide false or misleading tax information

  1. A person commits an offence if the person gives a tax statement to a certifier or the chief executive in accordance with section 78(2) or (3) or 80 that, to the person's knowledge or with intent to deceive, contains false or misleading tax information.

  2. A person who commits an offence under subsection (1) is liable,—

  3. the first time the person is convicted, to a fine not exceeding $25,000; and
    1. on every other occasion the person is convicted, to a fine not exceeding $50,000.

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