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Goods and Services Tax Act 1985

Penalties

62: Offences

You could also call this:

"Breaking the goods and services tax law: what happens if you do something wrong"

Illustration for Goods and Services Tax Act 1985

If you look at section 62 of the Goods and Services Tax Act 1985, you will see it is called Offences. This section was repealed, which means it is no longer part of the law. It was repealed on 26 July 1996 by section 19(1) of the Goods and Services Tax Amendment Act 1996.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM85251.

Topics:
Money and consumer rights > Taxes
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61B: Application of Part 9 of Tax Administration Act 1994, or

"Rules from the Tax Administration Act also apply to the Goods and Services Tax Act"

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"Rules for company staff and bosses that used to apply"

Part 10Penalties

62Offences (Repealed)

    Notes
    • Section 62: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of taxable periods commencing on or after 1 April 1997 (unless necessary for the enforcement of other provisions in this Act)), by section 19(1) of the Goods and Services Tax Amendment Act 1996 (1996 No 59).