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Goods and Services Tax Act 1985

Penalties

72: Recovery of penal tax from executors or administrators

You could also call this:

"Paying unpaid taxes when someone dies"

Illustration for Goods and Services Tax Act 1985

If you are an executor or administrator, you might have to pay a penal tax. This is a special kind of tax that you have to pay if someone has not paid their taxes. You will have to pay this tax if the person who died owed taxes. However, this rule is no longer in effect because it was repealed on 26 July 1996 by section 19(1) of the Goods and Services Tax Amendment Act 1996.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=DLM85274.

Topics:
Money and consumer rights > Taxes
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71: Recovery of penal tax, or

"Paying back tax owed as a penalty"

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73: Recovery of penal tax not affected by conviction of registered person, or

"Getting convicted doesn't stop the government from collecting penal tax you owe."

Part 10Penalties

72Recovery of penal tax from executors or administrators (Repealed)

    Notes
    • Section 72: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of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).