Section 17A Orders under the spotlight: are they an effective weapon for encouraging compliance?
20 Jul 06 |
NEW ZEALAND JOURNAL OF TAXATION LAW AND POLICY
Issue: Vol. 12 no. 2 2006
In this comment, the author considers three recent judgements on alleged failures by taxpayers to comply with s 17A Tax Administration Act 1994 orders to produce documents and information requested by the Commissioner of Inland Revenue. The three cases, heard by the same District Court Judge, arrive at different conclusions, largely due to their diverse factual situations. Nevertheless, while the legal analysis is articulated clearly in each case, there appears to be a degree of inconsistency in the decisions concerning the nature of the orders regarding committal and the potential fines. Furthermore, a degree of lenience is shown by the Courts, reflecting possibly a desire to encourage voluntary compliance principles, through suspension of orders to enable a taxpayer an opportunity to comply.
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Adrian is Professor of Taxation in the
Department of Accounting and Information Systems at the University of Canterbury,
- Current at
01 March 2015