Penalties (New Zealand)
The Goods and Services Tax Act 1985 in New Zealand is based on a system of self-assessment. The Tax Administration Act 1994 complements this approach by requiring taxpayers to assess their tax liability correctly and to pay it on time.
The New Zealand GST system contains a number of penalty provisions designed to encourage compliant behaviour from taxpayers. In addition, penalties are geared
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:58