New Zealand Gazette – 1993 – No. 170

Page 3457

✨ Tax Prosecution and Penalty Summaries

22 NOVEMBER

NEW ZEALAND GAZETTE

3457

SUMMARY OF SUCCESSFUL PROSECUTION ACTION

	Code	No. of Cases	Amount Tax Evaded/ Included in Offence	Amount of Penal Tax Imposed
False Returns:
—Income Tax Act 1976	Ai Ki	11	413,696	349,058
—Goods and Services Tax 1985		4	22,309	10,967
Failure to Deduct or Account for:
—PAYE	Cii	30	209,578	106,582
Aiding, Abetting or Inciting the Making of False Returns
Income Tax Act 1976	Aiv	8	27,769	7,635
Goods and Services Tax Act 1985	Kv	5	0	0
Aiding, Abetting or Inciting the Failure to Deduct/Account for:
—PAYE	Ciii	2	14,098	0
Other Prosecutions		3	0	0
Total		63	687,450	474,242

SUMMARY OF PENALTY ACTION

	No. of Cases	Amount Tax Evaded/ Included in Offence	Amount of Penal Tax Imposed
Prosecution cases	63	687,450	474,242
Penal tax—other than prosecution cases	535	3,371,957	1,560,510
Voluntary Disclosure cases	14	315,722	71,545
TOTALS	612	4,375,129	2,106,297

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VUW Te Waharoa — NZ Gazette 1993, No 170

NZLII — NZ Gazette 1993, No 170

The Executive Wing of Parliament (depicted) is universally known as The Beehive. It was completed in 1977 and remains the primary office for the elected Government of the day.

✨ LLM interpretation of page content

💰 Summary of Successful Prosecution Action (continued from previous page)

Domain💰 Finance & Revenue
KeywordsTax evasion, Prosecution, Penal tax, Income Tax Act, Goods and Services Tax, PAYE

💰 Summary of Penalty Action

Domain💰 Finance & Revenue
KeywordsTax penalties, Prosecution cases, Voluntary disclosure, Penal tax

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