If you look at a part of the law called the Goods and Services Tax Act 1985, you will see a section that used to be about recovering penal tax. This section was called section 71 and it was part of the penalties for the act. You can find out more about the change to this section by looking at the Goods and Services Tax Amendment Act 1996. This section was repealed, which means it is no longer part of the law, from 26 July 1996 and it applied to tax obligations from 1 April 1997.

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This page was last updated on 18 July 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM85272.

Topics:

Money and consumer rights > Taxes

70: Objections to penal tax, or

"Objecting to a unfair penalty tax"

72: Recovery of penal tax from executors or administrators, or

"Paying unpaid taxes when someone dies"

Part 10Penalties

71Recovery of penal tax (Repealed)

Notes

Section 71: repealed, on 26 July 1996 (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in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).