You have a preservation direction in force. It stays in force until the Commissioner decides on the application to renew it. If the Commissioner says yes, the preservation direction stays in force for a period of time decided by the Commissioner, following the rules in subpart 6. This period cannot be more than 180 days after the day the direction would have ended.

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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=LMS1528184.

Topics:

Money and consumer rights > Taxes

88J: Granting of application, or

"The Commissioner must approve a renewal application, except in certain situations."

88L: Updated version of preservation direction must be issued, or

"Getting a New Copy of a Renewed Search Order"

Part 3APreservation directions relating to foreign investigations or proceedings
Renewal of preservation directions

88KPeriod for which preservation direction continues in force

The preservation direction continues in force until the Commissioner determines the application for renewal.
If the Commissioner grants the application, the preservation direction continues in force until the end of the period that the Commissioner determines, subject to subpart 6.
That period must not exceed 180 days after the day on which the direction would have expired but for subsection (1).

Notes

Section 88K: inserted, on 1 October 2025, by section 20 of the Budapest Convention and Related Matters Legislation Amendment Act 2025 (2025 No 39).