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Goods and Services Tax Act 1985

Penalties

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

You could also call this:

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

Illustration for Goods and Services Tax Act 1985

If you are a registered person and you get convicted, this does not affect the recovery of penal tax. The law says that even if you are found guilty, you still have to pay any penal tax you owe. You can find more information about the changes to this law 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=DLM85276.

Topics:
Money and consumer rights > TaxesCrime and justice > Criminal law
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72: Recovery of penal tax from executors or administrators, or

"Paying unpaid taxes when someone dies"

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74: Publication of names of tax evaders, or

"Names of people who didn't pay taxes used to be made public."

Part 10Penalties

73Recovery of penal tax not affected by conviction of registered person (Repealed)

    Notes
    • Section 73: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of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).