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Part 4Miscellaneous provisions
Secrecy

37Secrecy of information protected under Tax Administration Act 1994

  1. Every member of the Serious Fraud Office shall observe the strictest secrecy in relation to revenue information.

  2. For the purposes of this section, revenue information means any information—

  3. that is subject to an obligation of secrecy under the Tax Administration Act 1994; and
    1. that has been disclosed by the Commissioner of Inland Revenue to a member of the Serious Fraud Office.

      1. Notwithstanding subsection (1) or anything in the Tax Administration Act 1994,—

      2. any member of the Serious Fraud Office may disclose any revenue information to any other member of the Serious Fraud Office for the purpose of investigating or prosecuting any inland revenue offence; and
        1. the Director may disclose any revenue information, or authorise any other member of the Serious Fraud Office to disclose any revenue information,—
          1. with the consent of the Commissioner of Inland Revenue, to any person; or
            1. to any Judge for the purpose of obtaining a search warrant under this Act for the purpose of investigating or prosecuting any inland revenue offence; or
              1. to any person commencing or conducting any proceedings relating to any suspected inland revenue offence; or
                1. to any court hearing any proceedings relating to any suspected inland revenue offence.

                2. Every member of the Serious Fraud Office commits an offence, and is liable on conviction to imprisonment for a term not exceeding 6 months or to a fine not exceeding $15,000, who knowingly contravenes this section.

                Notes
                • Section 37 heading: editorial change made by the PCO, on , under sections 86(1) and 87(o) of the Legislation Act 2019 (2019 No 58).
                • Section 37(2)(a): amended, on (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
                • Section 37(3): amended, on (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).
                • Section 37(4): amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).