Tax Prosecution and Penalty Summary




NEW ZEALAND GAZETTE

24 MAY

1237

SUMMARY OF SUCCESSFUL PROSECUTION ACTION

Code No. of Cases Amount Tax Evaded/ Included in Offence Amount of Penal Tax Imposed
False Returns:
Tax Administration Act 1994 Ai Ki 13 213,758 99,707
Goods and Services Tax 1985 3 128,228 36,550
Failure to Deduct or Account for: PAYE Ci Cii 1 24 1,831 193,263 1,100 80,958
Aiding, Abetting or Inciting the Making of False Returns:
Tax Administration Act 1994 Aiv 1 ... ...
False Information:
Tax Administration Act 1994 Aii 1 7,864 4,955

SUMMARY OF PENALTY ACTION

No. of Cases Amount Tax Evaded/Included in Offence Amount of Penal Tax Imposed
Prosecution action 43 544,944 233,270
Penal tax—other than prosecution 260 2,330,196 1,374,794
Voluntary disclosures 9 277,591 77,526
TOTALS 312 3,152,731 1,675,590


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✨ LLM interpretation of page content

💰 Summary of Successful Prosecution Actions for Tax Offences

💰 Finance & Revenue
Tax evasion, false returns, PAYE, prosecution, penalties

💰 Summary of Penalty Actions for Tax Offences

💰 Finance & Revenue
Penal tax, prosecution, voluntary disclosures, tax evasion