Individual income tax
Taxpayer obligations, interest and penalties IR240
(published October 2011)
About this guide
This guide tells you what your obligations are and the current penalty and interest rules that may apply when you do not meet your tax obligations.
Adobe Acrobat PDF | 161kb | 43 pages
When to use this guide
If you are a business person or a person with business interests, learn here how to fulfil your legal obligations as taxpayers. Find out what penalty and interest rules may apply where obligations are not met.
What you will need