Plain language law

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Goods and Services Tax Act 1985

Penalties

65: Information may charge several offences

You could also call this:

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

Illustration for Goods and Services Tax Act 1985

If you break the law about goods and services tax, you can be charged with several offences at the same time. The law used to say that you could be charged with several offences, but this part of the law is no longer in effect. It was repealed on 26 July 1996 by section 19(1) of the Goods and Services Tax Amendment Act 1996.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=DLM85259.

Topics:
Money and consumer rights > Taxes
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64: Proceedings to be taken summarily, or

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

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66: Information may be laid within 10 years, or

"Tell the court about tax mistakes within 10 years"

Part 10Penalties

65Information may charge several offences (Repealed)

    Notes
    • Section 65: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of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).