Category SHORTFALL PENALTY - Index of the New Zealand
Tax Information Bulletin.
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Volumes: 8, Issues: 76, Articles: 1421
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Volume 33, Issue 01 (1)
Volume 32, Issue 11 (5)
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Volume 32, Issue 04 (99)
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Volume 32, Issue 01 (18)
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SHORTFALL PENALTY
Volume
Issue
ID
Title
32
04
005
REPLACING THE UNDERESTIMATION PENALTY WITH SHORTFALL PENALTY
31
09
021
Court of Appeal confirms deductions for bad debts not available as operating a 'Benevolence on the Conscience Loan Fund' not a money lending business
31
04
075
SPS 19/02: Voluntary disclosures
29
02
008
Taxation Review Authority finds sale of business took place at value stated by taxpayer and sets aside Commissioner's reassessments
28
12
011
Default assessments for income tax and shortfall penalties for evasion, abusive tax position and gross carelessness upheld by Taxation Review Authority
28
11
003
SPS 16/04: Payment of shortfall penalty using losses
28
05
010
HIGH COURT FINDS FOR COMMISSIONER ON TAX AVOIDANCE AND IMPOSES AN ABUSIVE TAX POSITION SHORTFALL PENALTY
Entity: Tale Holdings Limited
Entity: Te Anau Lakeside Estates Limited
27
03
014
APPLICATION FOR LEAVE TO APPEAL TAXATION REVIEW AUTHORITY DECISION OUT OF TIME DISMISSED
26
10
012
APPLICATION FOR DISCOVERY DISMISSED BY THE HIGH COURT
Entity: ASB BANK LIMITED
26
08
016
CLAIMS STRUCK OUT FOR BEING FILED OUT OF TIME
26
07
063
REWRITE ADVISORY PANEL REMEDIALS - SHORTFALL PENALTIES AND GROUPS OF COMPANIES
26
06
019
EVASION SHORTFALL PENALTIES
25
11
008
INTENTION OR PURPOSE OF ONE OR MORE TRUSTEES ATTRIBUTABLE TO TRUST AS A WHOLE
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