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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

Shortfall penalties

These statements outline how we deal with shortfall penalties, including reduction of penalties, voluntary disclosures, evasion, abusive tax position and so on.

SPS 19/02: Voluntary disclosures

SPS 19/02 sets out the factors that the Commissioner will consider when forming an opinion as to whether a taxpayer has made a full voluntary disclosure of all the details of a tax shortfall.

SPS 16/04 Payment of shortfall penalty using losses

SPS 16/04 sets out the law allowing a taxpayer to use tax losses in payment of a shortfall penalty imposed on an income tax liability.

SPS 06/03 Reduction of shortfall penalties for previous behaviour (June 2006)

SPS 06/03 sets out IR's practice for reducing shortfall penalties for previous behaviour.

INV-290 Promoter Penalties (Mar 04)

INV-290 provides information about applying promoter penalties to promoters of arrangements involving abusive tax positions.

INV-231 Temporary shortfall - permanent reversals (Sep 99)

INV-231 (Sep 1999) sets out information on permanent reversal as it applies to a temporary shortfall.