New Zealand Gazette – 1994 – No. 122

Page 3608

✨ GST Offences and Penal Tax



3608

NEW ZEALAND GAZETTE

No. 122

(iii) being reckless as to whether it was false; or

(iv) misleading or attempting to mislead the Commissioner;

OR section 62 (1) (p) for:

(v) aiding, abetting, inciting or conspiring with any other person to commit an offence against the aforementioned section;

AND charged penal tax (if any) under section 67 of the Goods and Services Tax Act 1985.

(L) Persons, other than those who have been convicted as listed under paragraph (K), who have been charged with penal tax

under section 67 of the Goods and Services Tax Act 1985 for:

(i) evading or attempting to evade the payment of goods and services tax; or

(ii) making default in the performance of any duty imposed by that Act with the intent to evade the payment of goods and services tax; or

(iii) causing or attempting to cause a refund of an amount of goods and services tax in excess of that properly refundable; or

(iv) making default in the performance of any duty imposed by that Act with intent to cause a refund of goods and services tax in excess of that properly refundable.

DEPARTMENT OF INTERNAL AFFAIRS
TE TARI TAIWHENUA

PUBLISHED BY AUTHORITY OF DEPARTMENT OF INTERNAL AFFAIRS:
GP PRINT LTD., WELLINGTON, NEW ZEALAND—1994

ISSN 0111-5650
Price $3.95c (incl. GST)
54296A—94A


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✨ LLM interpretation of page content

💰 Goods and Services Tax Offences (continued from previous page)

💰 Finance & Revenue
GST, False returns, Tax fraud, Compliance, Penal tax