Serious Fraud Office Act 1990

Miscellaneous provisions - Secrecy

38: Disclosure to Serious Fraud Office of information protected under other Acts

You could also call this:

"Sharing protected information to help investigate serious fraud"

Illustration for Serious Fraud Office Act 1990

You can share information with the Serious Fraud Office that is protected under other laws, except the Tax Administration Act 1994 or the Data and Statistics Act 2022, if it helps investigate or prosecute serious fraud. You will not get in trouble for sharing this information. When you share this information, you must tell the Serious Fraud Office that it is protected.

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This page was last updated on 26 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM211476.

Topics:

Crime and justice > Police and safetyMoney and consumer rights > Taxes

37: Secrecy of information protected under Tax Administration Act 1994, or

"Keep tax information secret"

39: Secrecy of information protected under other Acts, or

"Keeping secret information from other laws"

Part 4Miscellaneous provisions
Secrecy

38Disclosure to Serious Fraud Office of information protected under other Acts

Any information which is protected under any Act other than the Tax Administration Act 1994 or the Data and Statistics Act 2022 may, notwithstanding any provision of that Act, be disclosed to any member of the Serious Fraud Office for the purpose of investigating or prosecuting any offence involving serious or complex fraud.
No person shall be liable to prosecution for an offence by reason of disclosing information pursuant to this section.
Every person who discloses any such information to a member of the Serious Fraud Office shall, at the time of making the disclosure, inform the member that the information is so protected.

Notes

Section 38(1): amended, on 1 September 2022, by section 107(1) of the Data and Statistics Act 2022 (2022 No 39).
Section 38(1): amended, on 1 April 1995 (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).