TY - BOOK AU - Geerlofs,Adriaan TI - Compliance and penalties regime T2 - Seminar / New Zealand Law Society U1 - 343.9304 23 PY - 1997///] CY - [Wellington, N.Z.] PB - New Zealand Law Society KW - New Zealand KW - Tax Administration Act 1994 KW - Tax penalties KW - Taxpayer compliance KW - Taxation KW - Law and legislation N1 - "April 1997."; Includes bibliographical references ER -