New Zealand Gazette – 1994 – No. 51

Page 1813

✨ Tax Offences and Penal Tax Charges



27 MAY NEW ZEALAND GAZETTE 1813

APPENDIX

Nature of Offences

INCOME TAX

(A) Persons convicted
under section 416 (1) (b) of the Income Tax Act 1976 of:

(i) wilfully making false returns of income or fringe benefits; or

(ii) giving false information; or

(iii) misleading or attempting to mislead the Commissioner;

OR section 416 (1) (e) of:

(iv) aiding, abetting, or inciting any other person to commit an offence against section 416 (1) (b) of the Income Tax Act 1976;

AND charged penal tax (if any) under section 420 of the Income Tax Act 1976.

(B) Persons, other than those who have been convicted as listed under paragraph (A), who have been charged with penal tax
under section 420 of the Income Tax Act 1976 for:

(i) evading or attempting to evade the payment of income tax or fringe benefit tax, or making default in the performance of any duty imposed by that Act with the intent to evade the payment of income tax or fringe benefit tax.

PAYE

(C) Persons convicted
under section 368 (1) (a) of the Income Tax Act 1976 of:

(i) failing to make tax deductions from source deduction payments;

OR section 368 (1) (b) of:

(ii) having made such deductions, have failed to account for them to the Commissioner of Inland Revenue;

OR section 416 (1) (e) of:

(iii) aiding, abetting or inciting another person to commit an offence against the aforementioned section;

AND charged penal tax (if any) under section 369 of the Income Tax Act 1976.

(D) Persons, other than those who have been convicted as listed under paragraph (C), who have been charged with penal tax
under section 369 of the Income Tax Act 1976 for:

(i) failing to make tax deductions from source deduction payments; or

(ii) having made such deductions, have failed to account for them to the Commissioner of Inland Revenue.

GOODS AND SERVICES TAX

(K) Persons convicted
under section 62 (1) (d) of the Goods and Services Tax Act 1985 for:

(i) making false returns of goods and services tax, or making false statements or false declarations; or

(ii) giving false information knowing it to be false; or

(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:



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✨ LLM interpretation of page content

💰 Income Tax Offences and Penal Tax Charges

💰 Finance & Revenue
Income Tax, False returns, False information, Misleading, Aiding and abetting, Penal tax

💰 PAYE Offences and Penal Tax Charges

💰 Finance & Revenue
PAYE, Tax deductions, Failing to deduct, Failing to account, Aiding and abetting, Penal tax

💰 Goods and Services Tax Offences and Penal Tax Charges

💰 Finance & Revenue
GST, False returns, False statements, Misleading, Aiding and abetting, Penal tax