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Goods and Services Tax Act 1985

Penalties

70: Objections to penal tax

You could also call this:

"Objecting to a unfair penalty tax"

Illustration for Goods and Services Tax Act 1985

If you think you have been given a penal tax unfairly, you can object to it. A penal tax is a penalty for not doing something you were supposed to do. You can find more information about this in the Goods and Services Tax Act 1985, but the part about objecting to a penal tax is no longer valid. It was repealed on 26 July 1996 by section 19(1) of the Goods and Services Tax Amendment Act 1996.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=DLM85269.

Topics:
Money and consumer rights > Taxes
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69: Assessment of penal tax, or

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

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71: Recovery of penal tax, or

"Paying back tax owed as a penalty"

Part 10Penalties

70Objections to penal tax (Repealed)

    Notes
    • Section 70: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of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).