Plain language law

New Zealand law explained for everyone

Search and Surveillance Act 2012

Amendments, repeals, and miscellaneous provisions - Amendments to search and seizure powers in other enactments (and to related provisions) used for law enforcement purposes or for law enforcement and regulatory purposes - Amendments to Tax Administration Act 1994

302: Amendments to Tax Administration Act 1994

You could also call this:

"Changes to Tax Rules and Search Warrants"

Illustration for Search and Surveillance Act 2012

The law is changing the Tax Administration Act 1994. You need to know what an issuing officer is. It is defined in the Search and Surveillance Act 2012. The law is also changing some rules about searching places. You can read about these rules in the Search and Surveillance Act 2012. The changes affect how search warrants are issued. Some parts of the Search and Surveillance Act 2012 apply to tax searches. You can find these parts in subparts 1, 3, 4, 7, 9, and 10 of Part 4. The law says what an issuing officer is and how they can issue search warrants. The changes also affect how long a search warrant is valid. You can find this information in section 16 of the Tax Administration Act 1994. It says a search warrant is valid for a certain number of days.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM2137078.

Topics:
Money and consumer rights > Taxes
Previous

301: Amendments to Sale of Liquor Act 1989, or

"Changes to the law about selling liquor in New Zealand"

Next

303: Amendments to Trade in Endangered Species Act 1989, or

"Changes to the law that protects endangered species"

Part 5Amendments, repeals, and miscellaneous provisions
Amendments to search and seizure powers in other enactments (and to related provisions) used for law enforcement purposes or for law enforcement and regulatory purposes: Amendments to Tax Administration Act 1994

302Amendments to Tax Administration Act 1994

  1. This section amends the Tax Administration Act 1994.

  2. Section 3(1) is amended by repealing the definition of judicial officer and substituting the following definition:

    issuing officer is defined in sections 16(7) and 16C(8) for the purposes of those sections

    1. Section 16(2) is amended by omitting The occupier of land and substituting Despite section 103(3)(b)(ii) of the Search and Surveillance Act 2012, the occupier of land.

    2. Section 16(4) is amended by omitting A judicial officer who, on written application made on oath and substituting An issuing officer who, on application made in the manner provided for an application for a search warrant in subpart 3 of Part 4 of the Search and Surveillance Act 2012.

    3. Section 16(5) is amended by repealing paragraph (c) and substituting the following paragraph:

    4. is valid for a period not exceeding 14 days from the date of its issue or a period not exceeding 30 days from the date of its issue if the issuing officer is satisfied that a period of longer than 14 days is necessary for execution; and

      1. Section 16 is amended by inserting the following subsection after subsection (6):

      2. The provisions of subparts 1, 3, 4, 7, 9, and 10 of Part 4 of the Search and Surveillance Act 2012 (except sections 118, 119, and 130(4)) apply.

      3. Section 16(7) is amended by omitting the definition of judicial officer and substituting the following definition:

        issuing officer has the same meaning as in section 3 of the Search and Surveillance Act 2012

        1. Section 16C(2) is amended by—

        2. omitting A judicial officer and substituting An issuing officer; and
          1. omitting on written application made on oath, the judicial officer and substituting on application made in the manner provided for an application for a search warrant in subpart 3 of Part 4 of the Search and Surveillance Act 2012, the issuing officer.

            1. Section 16C is amended by repealing subsection (8) and substituting the following subsections:

            2. The provisions of subparts 1, 3, 4, 7, 9, and 10 of Part 4 of the Search and Surveillance Act 2012 (except sections 118, 119, and 130(4)) apply.

            3. In this section, issuing officer has the same meaning as in section 3 of the Search and Surveillance Act 2012.

            4. Section 20(1) is amended by omitting Subject to subsections (2) and (3) and substituting Despite anything in the Search and Surveillance Act 2012, but subject to subsections (2) and (3).

            5. Section 20B(1) is amended by omitting A person and substituting Despite anything in the Search and Surveillance Act 2012, a person.

            Notes