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 with the Serious Fraud Office to help investigate fraud"

Illustration for Serious Fraud Office Act 1990

You can tell the Serious Fraud Office about information that is protected under other laws. This is so they can investigate or prosecute serious or complex fraud. You can do this even if another law says you cannot share the information, except for information protected under the Tax Administration Act 1994 or the Data and Statistics Act 2022. You will not get in trouble for sharing this information. When you share the information, you must tell the Serious Fraud Office that it is protected.

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

This page was last updated on 25 December 2025 — View changes

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

39: Secrecy of information protected under other Acts, or

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).