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TIB index based from the NZ Tax Information Bulletin - kwister.net
Category penalty-shortfall

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26 Oct 2025


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Volume 26 issue 007OTHER REMEDIAL MATTERS - UNACCEPTABLE TAX POSITION
Volume 28 issue 010Withdrawal of SPS 05/02: Income Tax Act 2004 - Penalties and interest arising from unintended legislative changes
Volume 29 issue 004Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017: SIMPLIFIED BUSINESS TAX PROCESSES - Amending the rules for new and increased assessments by the Commissioner
Volume 34 issue 003TDS 22/02: Whether GST taxable activity and whether in business
Volume 34 issue 010TDS 22/17: Deemed acceptance of shortfall penalties and liability to evasion shortfall penalty

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