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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 the Tax Administration Act 1994 to work with the Search and Surveillance Act 2012"

The law is changing the Tax Administration Act 1994. You need to know what these changes are. The changes are about how the law works with the Search and Surveillance Act 2012.

Some words in the Tax Administration Act 1994 are being changed. The word "judicial officer" is being replaced with "issuing officer". This change is happening in a few different parts of the Act.

The law is also changing how some things are done. For example, when someone applies for a search warrant, they have to do it in a certain way. This way is explained in the Search and Surveillance Act 2012.

Some parts of the Search and Surveillance Act 2012 are being used in the Tax Administration Act 1994. These parts explain how searches and surveillance work. They also explain what an "issuing officer" is and what they can do.

The changes to the Tax Administration Act 1994 are important. They help make sure the law works properly with the Search and Surveillance Act 2012. You can read more about the Search and Surveillance Act 2012 on the New Zealand legislation website.

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

Topics:
Crime and justice > Police and safetyMoney and consumer rights > TaxesRights and equality > Privacy
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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