New Zealand Gazette – 1997 – No. 57

Page 1347

✨ Goods and Services Tax Offences



6 JUNE NEW ZEALAND GAZETTE 1347

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 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; 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

(iv) making default in the performance of any duty imposed by that Act with intent to cause a refund of goods and services tax in excess of that properly refundable.

DEPARTMENT OF INTERNAL AFFAIRS
TE TARI TAIWHENUA

PUBLISHED BY AUTHORITY OF DEPARTMENT OF INTERNAL AFFAIRS:
GP PRINT LIMITED, WELLINGTON, NEW ZEALAND—1997

ISSN 0111-5650
Price $3.95c (inc. G.S.T.)
67641H—97A



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✨ LLM interpretation of page content

💰 Persons Convicted Under Goods and Services Tax Act

💰 Finance & Revenue
Tax evasion, False returns, Penalties, GST offences

💰 Persons Charged with Penal Tax Under Goods and Services Tax Act

💰 Finance & Revenue
Tax evasion, Penalties, GST offences, Default in duties