✨ Tax Offences and Penalties
31 JANUARY NEW ZEALAND GAZETTE 207
(v) obtaining a refund or payment of tax knowing they are not entitled to the payment or refund; or
(iv) enabling another person to obtain a refund or payment of tax knowing they are not entitled to the payment or refund.
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.
(KK) Persons convicted
under section 143B of the Tax Administration Act 1994 of:
(i) not keeping required books and documents; or
(ii) not providing information when required to do so by the Commissioner; or
(iii) providing altered false, incomplete or misleading information to the Commissioner; or
(iv) 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
(v) 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 ME of the Tax Administration Act 1994.
(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 claim 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.
(LL) Persons, other than those who have been convicted as listed under paragraph (KK), 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) obtaining a refund or payment of tax knowing they are not entitled to the payment or refund; or
(iv) enabling another person to obtain a refund or payment of tax knowing they are not entitled to the payment or refund.
PUBLISHED BY THE
DEPARTMENT OF INTERNAL AFFAIRS
Printed by Wickliffe Limited
ISSN 0111-5650
Price $3.60 (inc. G.S.T.)
NZ Gazette 2001, No 10
✨ LLM interpretation of page content
💰
Nature of PAYE Offences
(continued from previous page)
💰 Finance & RevenuePAYE, tax deductions, shortfall penalty, Tax Administration Act 1994
💰 Goods and Services Tax Offences
💰 Finance & RevenueGST, false returns, penal tax, Goods and Services Tax Act 1985
💰 Tax Administration Act Offences
💰 Finance & RevenueTax evasion, shortfall penalty, Tax Administration Act 1994
💰 Penal Tax Charges
💰 Finance & RevenuePenal tax, GST evasion, Goods and Services Tax Act 1985
💰 Shortfall Penalty Charges
💰 Finance & RevenueShortfall penalty, abusive tax position, Tax Administration Act 1994