NEW ZEALAND GAZETTE

No. 10

APPENDIX

Nature of Offences

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

OR section 199 (1) (g) of the Tax Administration Act 1994 of:

(iv) aiding, abetting or inciting any one 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 of 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:

(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.

(CC) Persons convicted
under section 143A (1) (d) of the Tax Administration Act 1994 of:

(i) having made a deduction or withholding of tax and failing to account for it to the Commissioner

OR under section 143B of the Tax Administration Act 1994 of:

(ii) not keeping required books and documents; or
(iii) not providing information when required to do so by the Commissioner; or
(iv) providing altered, false, incomplete or misleading information to the Commissioner; or
(v) failing to make a deduction or withholding of tax; or
(vi) pretending to be another person and intending to evade the assessment or payment of tax by them or another person; or to obtain a refund or payment of tax unlawfully; or to knowingly enable another person to unlawfully obtain a refund or payment of tax

OR under section 148 of the Tax Administration Act 1994 of:

(vii) aiding, abetting, inciting or conspiring with any other person to commit an offence against section 143A (1) (d) of the Tax Administration Act 1994; or
(viii) aiding, abetting, inciting or conspiring with any other person to commit an offence against section 143B of the Tax Administration Act 1994

AND charged shortfall penalty (if any) under section 141E of the Tax Administration Act 1994.

(D) Persons, other than these 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.

(DD) Persons, other than those who have been convicted as listed under paragraph (CC), who have been charged with
shortfall penalty
under section 141D of the Tax Administration Act 1994 for:

(i) taking an abusive tax position

OR section 141E of the Tax Administration Act 1994 for:

(ii) evading the assessment or payment of tax; or
(iii) making a deduction or withholding of tax and failing to account for it to the Commissioner, or
(iv) failing to make a deduction or withholding of tax; or