Plain language law

New Zealand law explained for everyone

Goods and Services Tax Act 1985

Penalties

63: Officers and employees of corporate bodies

You could also call this:

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

Illustration for Goods and Services Tax Act 1985

If you are an officer or employee of a company, this part of the law used to apply to you. It was part of the Goods and Services Tax Act 1985, in the section about penalties. This section was repealed, which means it is no longer part of the law, by the Goods and Services Tax Amendment Act 1996.

The repeal happened on 26 July 1996 and applied to tax obligations from 1 April 1997. You should know that even though this section is no longer part of the law, it can still be used to enforce other parts of the Goods and Services Tax Act 1985. This means that if you did something wrong under this section before it was repealed, you can still get in trouble for it.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM85255.

Topics:
Money and consumer rights > Taxes
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Part 10Penalties

63Officers and employees of corporate bodies (Repealed)

    Notes
    • Section 63: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of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).