Plain language law

New Zealand law explained for everyone

Goods and Services Tax Act 1985

Penalties

64: Proceedings to be taken summarily

You could also call this:

"Some law cases used to be dealt with quickly and simply"

Illustration for Goods and Services Tax Act 1985

Proceedings for some penalties under the Goods and Services Tax Act 1985 must be taken summarily. You will not see this in action now because this part of the law was repealed. It was repealed by the Goods and Services Tax Amendment Act 1996 on 26 July 1996, and this change applied to taxable periods starting on or after 1 April 1997.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM85257.

Topics:
Money and consumer rights > Taxes
Previous

63: Officers and employees of corporate bodies, or

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

Next

65: Information may charge several offences, or

"You can be charged with more than one offence for breaking goods and services tax laws."

Part 10Penalties

64Proceedings to be taken summarily (Repealed)

    Notes
    • Section 64: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of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).