New Zealand Gazette – 1998 – No. 21

Page 467

✨ Tax Prosecution Summary



2 FEBRUARY NEW ZEALAND GAZETTE 467

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 19 248,089 183,504
Goods and Services Tax 1985 Ki 10 37,875 27,067
Failure to Deduct or Account for:
PAYE Cii 22 364,941 123,694
Aiding, Abetting or Inciting the Making of False Returns:
Tax Administration Act 1994 Aiv 1 9,011 0
Goods and Services Tax Act 1985 Kv 3 3,491 0
Aiding, Abetting or Inciting the Failure to Deduct/Account for:
PAYE Ciii 3 25,543 15,789

SUMMARY OF PENALTY ACTION

No. of Cases Amount of Tax Amount of Penal Tax
Prosecution action 58 688,950 350,054
Penal tax – other than prosecution 226 3,622,432 1,113,427
Voluntary disclosures 2 13,460 3,350
TOTALS 286 4,324,842 1,466,831


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✨ LLM interpretation of page content

💰 Summary of Successful Prosecution Action (continued from previous page)

💰 Finance & Revenue
23 December 1997
Tax evasion, Prosecution, False returns, Penal tax, Tax Administration Act 1994, Goods and Services Tax Act 1985, PAYE

💰 Summary of Penalty Action

💰 Finance & Revenue
Penal tax, Prosecution, Voluntary disclosures, Tax evasion