Goods and Services Tax Act 1985

Penalties

74: Publication of names of tax evaders

You could also call this:

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

Illustration for Goods and Services Tax Act 1985

The law used to say that the names of people who did not pay their taxes could be made public. You would have seen the names of tax evaders published, but this law is no longer in effect. It was repealed, which means it was cancelled, on 26 July 1996, by section 19(1) of the Goods and Services Tax Amendment Act 1996.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=DLM85278.


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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."


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75: Keeping of records, or

"Keep track of your business with records like receipts and invoices for at least 7 years."

Part 10Penalties

74Publication of names of tax evaders (Repealed)

    Notes
    • Section 74: repealed, on (applying with respect to tax obligations, liabilities, and rights that are to be performed under or arise in relation to supplies made in respect of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).