Land Tax Amendment Act 1986
Archived legislative commentary on the Land Tax Amendment Act 1986 from PIB vol 157 Nov 1986.
This commentary item was published in Public Information Bulletin Volume 157, November 1986
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Penalty for failure to furnish returns, etc
Section 2 gives effect to the Government's decision to increase the maximum penalties for offences against the Land Tax Act. The section amends section 58 of the principal Act by increasing the maximum penalties for offences against the principal Act. The new penalties are set out in Appendix III of this Bulletin.
A feature of the new penalties is that the maximum penalties are increased for taxpayers who have been convicted of an offence or offences against the principal Act on a previous occasion. It should be noted that the maximum penalty does not increase with each single offence committed. The increase in penalty occurs only on each occasion on which the taxpayer is convicted of one or more offences against the principal Act.
Example
1. Taxpayer fails to furnish land tax returns for the years ending 31 March 1985, 1986 and 1987. He is prosecuted and convicted of these offences on one occasion. As this is the first conviction the maximum penalties are:
| 1985 | $ 500 |
| 1986 | $2,000 |
| 1987 | $2,000 |
2. The same taxpayer later fails to furnish land tax returns for the years ending 31 March 1988 and 1989. He is prosecuted and convicted of these offences on one occasion. As this is the taxpayer's second conviction the maximum penalties are:
| 1988 | $4,000 |
| 1989 | $4,000 |
3. The same taxpayer later fails to furnish land tax returns for the years ending 31 March 1990 and 1991. He is prosecuted and convicted of these offences on one occasion. As this is the taxpayers third conviction the maximum penalties are:
| 1990 | $6,000 |
| 1991 | $6,000 |
4. The maximum penalties for any subsequent conviction in respect of offences for failure to furnish a land tax return will be $6,000.
Officers and employees of corporate bodies
Section 3 inserts into the principal Act a new section 58A which provides that an officer or employee of a corporate body who is responsible for furnishing information to the Commissioner commits an offence if he or she fails to do so..
The expression "officer" is defined, for the purposes of section 58A, in section 58A(1) as including:
- a director, or secretary or other statutory officer of the corporate body;
- a receiver or manager of any property of the corporate body;
- a liquidator of the corporate body.
Whether or not an officer or employee of a body corporate is responsible for furnishing information on behalf of that body corporate is a question of fact which must be decided on the basis of the facts of each case.
The penalty for this new offence is provided in section 58(2) of the principal Act.
Appendix I
Offences Against The Estate And Gift Duties Act 1968
| Section | Offence | Current | New Maximum Fines | ||
|---|---|---|---|---|---|
| Max. Fine | 1st | 2nd & | 3rd & | ||
| Conv | Later Conv. | Later Conv. | |||
| 95(1) | Delivery of false document to the Commissioner. | $2,000* | $15,000* | $25,000* | - |
| 95(2) | Wilfully or negligently giving any false information to, or misleading or attempting to mislead, the Commissioner or any IRD officer | $2,000 | $15,000 | $25,000 | - |
| 95(3) | Failure to notify the Commissioner of transfers of assets (valued in excess of $4,000) without administration. | $ 500 | $ 2,000 | $ 4,000 | $6,000 |
| 95(4) | Failure to deliver an administrators' statement within the prescribed period. | $ 500 | $ 2,000 | $ 4,000 | $6,000 |
| 95(5) | Failure to deliver a gift statement within the prescribed period. | $ 500 | $ 2,000 | $ 4,000 | $6,000 |
| Plus up to three years imprisonment. | |||||
Appendix II
Offences Against The Inland Revenue Department Act 1974
| Section | Offence | Current | New Maximum Fines | ||
|---|---|---|---|---|---|
| Max. Fine | 1st | 2nd & | 3rd & | ||
| Conv | Later Conv. | Later Conv. | |||
| 13(5) | Acting in contravention of any of the Act, relating to secrecy. | $2,000* | $15,000* | - | - |
| 14(6) | Allowing any person who has not given a certificate of secrecy access to any information obtained by or disclosed to the Commissioner pursuant to or under the Inland Revenue Acts, the Accident Compensation Act, or the New Zealand Superannuation Act. | $1,000 | $15,000 | - | - |
| 14(7) | Acting in contravention of any or the provision of section 14 of the Act, relating to secrecy. | $ 2,000* | $15,000* | - | - |
| 15(6) | Obtaining access to information obtained by the Commissioner pursuant to or under Acts at any time administered by the Inland Revenue department prior to giving a certificate of secrecy. | $ 2,000* | $15,000* | - | - |
| 17(8) | Failure or refusal to supply information in writing or to produce any books or documents as and when required to do so by the Commissioner. | $25 for each day of default | $ 2,0000+ $50 per day | $4,000+ $100 per day | $6,000+ $150 per day |
| 18(9) | Refusal or wilful neglect to appear before a District Court Judge, or to take oath as a witness, or (having taken oath) to answer any relevant question. | $ 1,000 | $ 2,000+ $50 per day | $4,000+ $100 per day | $6,000+ $150 per day |
| 19(3) | Refusal or with neglect to appear before the Commissioner or authorised officer, or to take oath as a witness, or (having taken oath) to answer any relevant question. | $ 1,000 | $ 2,000+ $50 per day | $4,000+ $100 per day | $6,000+ $150 per day |
| 47(1)(a) | Acting in contravention of or failing to comply with the Act. | $ 500 | $15,000 | - | - |
| 47(1)(b) | Deceiving or attempting to deceive theCommissioner or any IRD officer in the exercise of his power or function under the Act. | $ 500 | $15,000 | $25,000 | - |
| 47(1)(c) | Making any false or misleading statement or any material omission in any information given to the Commissioner or any IRD officer for the purpose of the Act. | $ 500 | $15,000 | $25,000 | - |
| 47(1)(d) | Resisting, obstructing or deceiving any person exercising or attempting to exercise any power or function under the Act | $ 500 | $15,000 | $25,000 | - |
| 47(A)(2) | Failure by a responsible officer or employee of a corporate body to furnish any information or statement pursuant to the Act within the time specified. | $ 2,000+ $50 per day | $4,000+ $100 per day | $6,000+ $150 per day | |
| or up to 6 months imprisonment | |||||
Appendix III
Offences Against The Land Tax Act 1976
| Section | Offence | Current | New Maximum Fines | ||
|---|---|---|---|---|---|
| Max. Fine | 1st | 2nd & | 3rd & | ||
| Conv | Later Conv. | Later Conv. | |||
| 58(1)(a) | Refusal or failure to supply any information or return when required to do so. | $ 500 | $ 2,000 | $ 4,000 | $6,000 |
| 58(1)(b) | Wilfully or negligently making any false return or giving any false information to, or misleading the Commissioner or any other officer regarding any land tax liability. | $2,000 | $15,000 | $25,000 | - |
| 58(1)(c) | Obstructing any officer in the discharge of his duties under the Act. | $2,000 | $15,000 | $25,000 | - |
| 58(1)(d) | Acting in contravention of or failing to comply with the Act and regulations thereunder. | $2,000 | $15,000 | $25,000 | - |
| 58(1)(e) | Aiding, abetting or inciting any other person to commit an offence under the Act or regulations thereunder. | $2,000 | $15,000 | $25,000 | - |
| 58(A)(2) | Failure by responsible officer or employee of a corporate body to furnish any information, or statement or return pursuant to the Act within the time specified. | - | $ 2,000 | $ 4,000 | $ 6,000 |