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Published on 03 March 2014

The SRO has issued Revenue Ruling TAA-007 (version 2) – Interest and Penalty Tax.

This ruling has been updated to include some practical examples and also to explain how administrative penalties and interest calculated will be imposed under Part 5 of theTaxation Administration Act 1997.

View the most recent revenue ruling TAA-007v4

Last modified: 15 September 2020
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