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Public 2007 No 166
  1. New legislation
    /
  2. 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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