New Zealand Gazette – 1995 – No. 49

Page 1251

✨ Tax Offences and Penal Tax Charges



24 MAY NEW ZEALAND GAZETTE 1251

APPENDIX

Nature of Offenses

INCOME TAX

(A) Persons convicted
under section 199 (1) (b) of the Tax Administration Act 1994 of:

(i) willfully 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 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 206 (1) (a) of the Tax Administration Act 1994 of:

(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 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:

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



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✨ LLM interpretation of page content

💰 Summary of Penalty Actions for Tax Offences (continued from previous page)

💰 Finance & Revenue
Penal tax, prosecution, tax evasion, Income Tax, PAYE, Goods and Services Tax