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PCR97

Compliance and Penalties Regime

NZ $25.00
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
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