New Zealand Gazette – 1998 – No. 21

Page 485

✨ Tax Offenses and Penalty Actions



2 FEBRUARY NEW ZEALAND GAZETTE 485

APPENDIX

Nature of Offenses

INCOME TAX

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

(i) wilfully 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 the Tax Administration Act 1994:

(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:

(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:

(i) failing to make tax deductions from source deduction payments;

OR section 206 (1) (b) 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.

RESIDENT WITHHOLDING TAX

(E) Persons convicted
under section 208 (1) (a) of the Tax Administration Act 1994 of:

(i) failing to make resident withholding tax deductions from resident withholding income;

OR section 208 (1) (b) of:

(ii) having made such deductions, have failed to account for them to the Commissioner of Inland Revenue

OR section of 199 (1) (g):

(iii) aiding, abetting or inciting another person to commit an offence against the aforementioned section;

AND charged penal tax (if any) under section 196 of the Tax Administration Act 1994.

(F) Persons, other than those who have been convicted as listed under paragraph (E), who have been charged with penal tax
under section 196 of the Tax Administration Act 1994 for:

(i) failing to make resident withholding tax deductions from resident withholding income; or

(ii) having made such deductions, have failed to account for them to the Commissioner of Inland Revenue.



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✨ LLM interpretation of page content

💰 Summary of Penalty Action for Southland and Fiordland (continued from previous page)

💰 Finance & Revenue
Penal tax, Tax evasion, Southland, Fiordland, Invercargill

💰 Nature of Offenses for Income Tax, PAYE, and Resident Withholding Tax

💰 Finance & Revenue
Income tax, PAYE, Resident withholding tax, False returns, Tax evasion, Failure to deduct, Failure to account, Aiding and abetting