Serious Fraud Office Act 1990

Miscellaneous provisions - Secrecy

39: Secrecy of information protected under other Acts

You could also call this:

"Keeping secret information from other laws"

Illustration for Serious Fraud Office Act 1990

You must keep secret any information that is protected under other Acts, except the Tax Administration Act 1994. You can share this information with other members of the Serious Fraud Office if you are investigating or prosecuting a serious fraud offence. The Director can also share this information with others, like a Judge or a person involved in a court case, under certain conditions. You can share the information with someone who gave it to the Serious Fraud Office if they agree to it. The Director can also share the information with a Judge to get a search warrant or with someone involved in a court case about a serious fraud offence. If you break this secrecy rule on purpose, you can be fined up to $5,000. The Serious Fraud Office has rules to protect information from other Acts, like the one that governs tax, found in the Tax Administration Act 1994. These rules help keep secret the information that the Office receives. They also say when the information can be shared with others.

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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=DLM211478.

Topics:

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

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

"Sharing protected information to help investigate serious fraud"

40: Obligation to inform that protected information is secret, or

"You must tell people to keep shared information secret."

Part 4Miscellaneous provisions
Secrecy

39Secrecy of information protected under other Acts

Every member of the Serious Fraud Office shall observe the strictest secrecy in relation to any information which is protected under any Act other than the Tax Administration Act 1994.
Notwithstanding subsection (1) or anything in the Act that protects the information,—
any member of the Serious Fraud Office may disclose any such information to any other member of the Serious Fraud Office for the purpose of investigating or prosecuting any offence involving serious or complex fraud; and
the Director may disclose any such information, or authorise any other member of the Serious Fraud Office to disclose any such information,—
1. with the consent of the person who disclosed the information to the Serious Fraud Office, to any other person:
2. to any Judge for the purpose of obtaining a search warrant under this Act:
3. to any person commencing or conducting any proceedings relating to any suspected offence involving serious or complex fraud:
4. to any court hearing any proceedings relating to any suspected offence involving serious or complex fraud.

Every member of the Serious Fraud Office commits an offence, and is liable on conviction to a fine not exceeding $5,000, who knowingly contravenes this section.

Notes

Section 39(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).
Section 39(3): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).