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Public 2007 No 166

New legislation
/
Act articles
/

Issued

2007

Compliance and penalties

List of 2007 amendments relating to compliance and penalties.

Complance and Penalty Rules
The definition of "Tax Agent"
Late filing penalty
Late filing penalties for GST returns
Late payment penalty notification
Associated persons
Tax advisors and the shortfall penalty for not taking reasonable care
Refining the scope of the unacceptable tax position shortfall penalty
Abusive tax position shortfall penalty threshold
Late payment of employer monthly schedule amounts
Tax compliance intiatives - limited amnesties
Due date for payment of tax
Penalty reductions for voluntary disclosures
Temporary shortfalls

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