Login
Login

Your trusted CPD partner

PCR97

Compliance and Penalties Regime

NZ $25.00
incl GST
Author(s): Adriaan Geerlofs, Rob Macdonald, Tony Wilkinson, Kevin Woodley
Published: 16 April, 1997
Pages: 53

   

Introduction


The Tax Administration Act 1994 (the “Act” ) contains the new compliance and penalties regime for taxpayers (“the regime”). The regime comes into effect from the 1997-98 income year for almost all taxes and is expected to have a significant impact on taxpayers’ attitudes and conduct for tax obligations.
 

Content outline

  • Problems with previous regime
  • Benefits of the regime
  • Reform process
  • Other reforms of the tax system
  • Overview of the regime
  • Taxpayers' tax obligations
  • Use of money interest
  • Late filing penalty
  • Late payment penalty
  • Shortfall penalty for lack of reasonable care
  • Shortfall penalty for an unacceptable interpretation
  • Gross carelessness
  • Abusive tax position
  • Evasion
  • Changes in shortfall penalties for obstruction disclosure or temporary tax shortfalls
  • Remission of penalties
  • Criminal penalties
  • Court orders
  • Disputes resolution regime and binding rulings regime
  • Advice for practitioners
View contents page

You might also be interested in ...

Registrant Details

Use this window to add all the registrants you wish to register on behalf of. If you want to attend the course also, ensure you add yourself as one of the registrants. Make sure you press ‘save’ after adding each new registrant.

Proceed to Checkout

CPD Top Up Day - Christchurch

Publication Date: 05-Mar-2015

Authors: Tim Barclay, Stephen van Bohemen, Kathryn Dalziel, Allister Davis, Peter Eastgate, Hamish Evans, Lindsay Lloyd, Matt Maling, Storm McVay, Her Hon Judge Jackie Moran, Catherine Muir, Craig Ruane, Andrew Shaw, Jason Wren

NZ $85.00
incl GST

Multiple Registration

Not-For-Profits - changes and challenges

Publication Date: 06-May-2013

Author: Mark von Dadelszen

NZ $45.00
incl GST

Multiple Registration
 
CONTACT
INQUIRIES
freephone (within NZ)
0800 333 111

EMAIL 
cle@lawyerseducation.co.nz

PHONE
04 472 7837

FAX
04 463 2986
 
ADDRESS
NZLS CLE Ltd
Law Society Building
26 Waring Taylor Street
Wellington 6011

DX SP 20202
PO Box 5041
Wellington 6140
New Zealand