Part 13 Reciprocal agreements
215Adoption of reciprocal agreement with other countries
For the purpose of giving effect to arrangements specified in any agreement with the government of any country or territory outside New Zealand for reciprocity in respect of matters relating to child support or domestic maintenance, or to any alteration to any such agreement, the Governor-General may from time to time, by Order in Council,—
- declare that the provisions contained in the agreement or alteration set out in a schedule to the Order in Council shall, notwithstanding anything in this Act
, have force and effect so far as they relate to New Zealand: - declare that the provisions of this Act and of the regulations and orders in force under this Act shall have effect subject to such modifications as may be required for the purpose of giving effect to the agreement or alteration:
- amend or revoke any previous Order in Council which applied in respect of any such agreement which is no longer in force or which is intended to be no longer in force on the commencement of the Order in Council.
The Governor-General may, by the same or a subsequent Order in Council, specify the date on which any Order in Council made under subsection (1) is to come into force or cease to be in force, which in either case may be a date before or on or after the date on which the Order in Council is so made.
Where any agreement has effect under this section, the obligation as to secrecy imposed by any enactment, and in particular by section 18(1) of the Tax Administration Act 1994, shall not prevent the Commissioner or any authorised officer of the Inland Revenue Department from disclosing to any authorised officer of the government with which the agreement is made such information as is required to be disclosed under the agreement.
An order under this section—
- is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements); but
- commences in accordance with subsection (2), even if it is not yet published.
Compare
- 1976 No 65 s 294
Notes
- Section 215(1): amended, on , by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
- Section 215(1)(a): amended, on , by section 39(1) of the Child Support Amendment Act 2006 (2006 No 42).
- Section 215(3): amended, on , by section 326 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
- Section 215(3): amended, on (applying with respect to 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 215(4): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).