Part 9 Penalties

Part 9: replaced, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).

139 Purposes of this Part

The purposes of this Part are—

(a)

to encourage taxpayers to comply voluntarily with their tax obligations and to co-operate with the department; and

(b)

to ensure that penalties for breaches of tax obligations are imposed impartially and consistently; and

(c)

to sanction non-compliance with tax obligations effectively and at a level that is proportionate to the seriousness of the breach.

Section 139: replaced, on 26 July 1996, by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).