TIB index based from the NZ Tax Information Bulletin - kwister.net
Category shortfall-penalty
Current Time (NZ)
19:56:17
03 Apr 2025
19:56:17
03 Apr 2025
TIB index based from the NZ Tax Information Bulletin - kwister.net
Category shortfall-penalty
| Volume 25 issue 011 | INTENTION OR PURPOSE OF ONE OR MORE TRUSTEES ATTRIBUTABLE TO TRUST AS A WHOLE |
| Volume 26 issue 006 | EVASION SHORTFALL PENALTIES |
| Volume 26 issue 007 | REWRITE ADVISORY PANEL REMEDIALS - SHORTFALL PENALTIES AND GROUPS OF COMPANIES |
| Volume 26 issue 008 | CLAIMS STRUCK OUT FOR BEING FILED OUT OF TIME |
| Volume 26 issue 010 | APPLICATION FOR DISCOVERY DISMISSED BY THE HIGH COURT |
| Volume 27 issue 003 | APPLICATION FOR LEAVE TO APPEAL TAXATION REVIEW AUTHORITY DECISION OUT OF TIME DISMISSED |
| Volume 28 issue 005 | HIGH COURT FINDS FOR COMMISSIONER ON TAX AVOIDANCE AND IMPOSES AN ABUSIVE TAX POSITION SHORTFALL PENALTY |
| Volume 28 issue 011 | SPS 16/04: Payment of shortfall penalty using losses |
| Volume 28 issue 012 | Default assessments for income tax and shortfall penalties for evasion, abusive tax position and gross carelessness upheld by Taxation Review Authority |
| Volume 29 issue 002 | Taxation Review Authority finds sale of business took place at value stated by taxpayer and sets aside Commissioner@s reassessments |
| Volume 31 issue 004 | SPS 19/02: Voluntary disclosures |
| Volume 31 issue 009 | Court of Appeal confirms deductions for bad debts not available as operating a @Benevolence on the Conscience Loan Fund@ not a money lending business |
| Volume 32 issue 004 | REPLACING THE UNDERESTIMATION PENALTY WITH SHORTFALL PENALTY |
| Volume 34 issue 001 | TDS 21/05: GST - Input tax deductions# penalties |
| Volume 34 issue 003 | TDS 22/02: Whether GST taxable activity and whether in business |
| Volume 34 issue 005 | TDS 22/06: GST input tax deductions# income tax deductions# understated income# shortfall penalties |
| Volume 34 issue 005 | TDS 22/06: GST input tax deductions# income tax deductions# understated income# shortfall penalties - Shortfall penalty for gross carelessness |
| Volume 34 issue 005 | TDS 22/06: GST input tax deductions# income tax deductions# understated income# shortfall penalties - Shortfall penalty for not taking reasonable care |
| Volume 34 issue 006 | TDS 22/07: Income tax# controlled foreign company# double tax agreement# shortfall penalties |
| Volume 34 issue 007 | TDS 22/12: “Negative income” adjustment – Shortfall penalties |
| Volume 35 issue 005 | TDS 23/02: Assessability of unexplained amounts# interest deductions and shortfall penalties |
| Volume 35 issue 006 | TDS 23/04: Losses carried forward and debt remission income |