✨ Tax Offences and Penal Tax
12 DECEMBER NEW ZEALAND GAZETTE 4741
APPENDIX
Nature of Offences
INCOME TAX
(A) Persons convicted
under section 199 (1) (b) of the Tax Administration Act 1994:
(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 199 (1) (g) of:
(iv) aiding, abetting, or inciting any other person to commit an offence against section 199 (1) (b) of the Tax Administration Act 1994;
AND charged penal tax (if any) under section 186 of the Tax Administration Act 1994.
(B) Persons, other than those who have been convicted as listed under paragraph (A), who have been charged with penal tax
under section 186 of the Tax Administration Act 1994:
(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 206 (1) (a) of the Tax Administration Act 1994:
(i) failing to make tax deductions from source deduction payments;
OR section 206 (1) (b) of the Tax Administration Act 1994 of:
(ii) having made such deductions, have failed to account for them to the Commissioner of Inland Revenue;
OR section 199 (1) (g) of:
(iii) aiding, abetting or inciting another person to commit an offence against the aforementioned section;
AND charged penal tax (if any) under section 194 of the Tax Administration Act 1994.
(D) Persons, other than those who have been convicted as listed under paragraph (C), who have been charged with penal tax
under section 194 of the Tax Administration Act 1994:
(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:
(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:
(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
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VUW Te Waharoa —
NZ Gazette 1995, No 146
NZLII —
NZ Gazette 1995, No 146
✨ LLM interpretation of page content
💰 Income Tax Offences and Penal Tax
💰 Finance & RevenueIncome tax, False returns, False information, Misleading Commissioner, Aiding tax evasion, Penal tax
💰 PAYE Offences and Penal Tax
💰 Finance & RevenuePAYE, Tax deductions, Failing to deduct tax, Failing to account for tax, Aiding PAYE offences, Penal tax
💰 Goods and Services Tax Offences and Penal Tax
💰 Finance & RevenueGST, False returns, False statements, Misleading Commissioner, Aiding GST offences, Penal tax