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Goods and Services Tax Act 1985

Penalties

69: Assessment of penal tax

You could also call this:

"Old law about calculating penalty tax that is no longer used"

Illustration for Goods and Services Tax Act 1985

The provision about assessing penal tax is called section 69. You can find it in the Goods and Services Tax Act 1985, but it is no longer in use because it was repealed. This repeal happened on 26 July 1996, and it applies to tax obligations from 1 April 1997, as stated in 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=DLM85267.

Topics:
Money and consumer rights > Taxes
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68: Nature of penal tax, or

"Tax penalty for breaking the rules"

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70: Objections to penal tax, or

"Objecting to a unfair penalty tax"

Part 10Penalties

69Assessment of penal tax (Repealed)

    Notes
    • Section 69: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of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).