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Goods and Services Tax Act 1985

Penalties

66: Information may be laid within 10 years

You could also call this:

"Tell the court about tax mistakes within 10 years"

Illustration for Goods and Services Tax Act 1985

If you do something wrong with your taxes, information about it can be given to the court within 10 years. This rule is part of the Goods and Services Tax Act 1985, which is a law about taxes on goods and services. You can find more information about changes to this law in the Goods and Services Tax Amendment Act 1996.

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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=DLM85261.

Topics:
Money and consumer rights > TaxesCrime and justice > Courts and legal help
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65: Information may charge several offences, or

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

Next

67: Penal tax in case of evasion, or

"Paying extra tax if you try to avoid paying what you owe"

Part 10Penalties

66Information may be laid within 10 years (Repealed)

    Notes
    • Section 66: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of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).