Potential enforcement options
| Inland revenue | Ministry of social development |
|---|---|
| Take no action | Education |
| Take an educative approach | Warning |
| Issue an informal warning | Financial penalty |
| Impose a shortfall penalty | Civil recovery |
| Prosecution | Low trust client management |
| Prosecution |
| Inland revenue | Ministry of social development |
|---|---|
| Take no action | Education |
| Take an educative approach | Warning |
| Issue an informal warning | Financial penalty |
| Impose a shortfall penalty | Civil recovery |
| Prosecution | Low trust client management |
| Prosecution |
Sharing content requires targeting cookies to be enabled. Please update your cookie preferences to use this feature.