Plain language law

New Zealand law explained for everyone

Goods and Services Tax Act 1985

Penalties

67: Penal tax in case of evasion

You could also call this:

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

Illustration for Goods and Services Tax Act 1985

If you try to evade paying tax, you might have to pay a penal tax. This is a special tax that you have to pay if you do not follow the rules. You can find more information about this in the Goods and Services Tax Amendment Act 1996. This rule used to apply, but it was repealed on 26 July 1996. It stopped applying to tax obligations from 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 It might be out of date or be missing some parts.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=DLM85263.

Topics:
Money and consumer rights > Taxes
Previous

66: Information may be laid within 10 years, or

"Tell the court about tax mistakes within 10 years"

Next

68: Nature of penal tax, or

"Tax penalty for breaking the rules"

Part 10Penalties

67Penal tax in case of evasion (Repealed)

    Notes
    • Section 67: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of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).