Section 67
Tax to be payable despite any proceedings for penalties and penalties not part of tax
of Goods and Services Tax Act 1993
ActIn forceProvision 92 of 139
Section 67
(1)
The institution of proceedings for, or imposition of, a penalty, fine or term of imprisonment under this Act does not relieve any person from liability to payment of any tax for which the person is or may be liable.
(2)
Any penalty imposed under this Act is not to be deemed to be part of the tax paid for the purposes of claiming relief under this Act.