New Zealand Gazette – 1996 – No. 71

Page 1777

✨ Tax Prosecution and Penalty Summary

12 JULY

NEW ZEALAND GAZETTE

1777

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	3	$97,500	$105,600
Goods and Services Tax Act 1985	Ki	2	$38,524	$9,975
Failure to Deduct or Account for:
PAYE	Cii	12	$340,029	$149,490
Aiding, Abetting or Inciting the Making of False Returns:
Tax Administration Act 1994	Aiv	2	$80,978	0
Goods and Services Tax Act 1985	Kv	1	0	0
Aiding, Abetting or Inciting the Failure to Deduct/Account for:
PAYE	Ciii	1	$5,737	$1,274

SUMMARY OF PENALTY ACTION

	No. of Cases	Amount Tax	Amount of Penal Tax
Prosecution action	21	$562,768	$266,339
Penal tax—other than prosecution	299	$3,345,393	$1,422,839
Voluntary disclosures	10	$94,247	$21,239
TOTALS	330	$4,002,408	$1,710,417

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VUW Te Waharoa — NZ Gazette 1996, No 71

NZLII — NZ Gazette 1996, No 71

The Executive Wing of Parliament (depicted) is universally known as The Beehive. It was completed in 1977 and remains the primary office for the elected Government of the day.

✨ LLM interpretation of page content

💰 Summary of Successful Prosecution Action

Domain💰 Finance & Revenue
KeywordsTax evasion, Prosecution, False returns, PAYE, GST

💰 Summary of Penalty Action

Domain💰 Finance & Revenue
KeywordsTax penalties, Prosecution, Voluntary disclosures

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