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Child Support Act 1991

General provisions - Miscellaneous provisions

240: Secrecy

You could also call this:

“Keeping child support information private and safe”

This section is about keeping information secret in the child support system. Here’s what you need to know:

The Commissioner of Inland Revenue and other officials who work with child support information must keep it confidential. They can only share this information in specific situations, such as:

  1. To help with legal cases about threats against children, carers, or tax officials
  2. To tell someone who is owed child support about missed payments
  3. To inform Veterans’ Affairs about child support payments that might affect a person’s benefits
  4. To help enforce child support payments in New Zealand and other countries

People who work with this information must sign a form saying they understand the rules about keeping it secret. If they break these rules, they could go to jail for up to 6 months or pay a fine of up to $15,000.

The Commissioner can use information from other tax laws to help with child support, and vice versa. They can also tell people how much child support they might have to pay based on their income.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM257366.

Topics:
Family and relationships > Children and parenting Rights and equality > Privacy
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Part 14 General provisions
Miscellaneous provisions

240Secrecy

  1. For the purposes of this section,—

    information to which this section applies means any information which the Commissioner has obtained pursuant to or under the Inland Revenue Acts, including all Acts (whether repealed or not) at any time administered by or in the Inland Revenue Department, or pursuant to or arising out of such other functions as may from time to time be, or have been, lawfully conferred on the Commissioner

      Inland Revenue Acts has the same meaning as in section 3 of the Tax Administration Act 1994

        officer of the Department has the same meaning as in section 3 of the Tax Administration Act 1994

          person to whom this section applies means any person who acquires or has access to or is given, through the agency of the Commissioner pursuant to this section, any information to which this section applies.

          1. For the purposes of the Tax Administration Act 1994, the following communications shall be deemed to be communications of matters made for the purpose of carrying into effect the provisions of this Act:

          2. the communication of such information as is necessary for the purpose of any prosecution under any Act of the Parliament of New Zealand or under the law of any country or territory outside New Zealand, or such information as the Commissioner considers desirable for the purpose of any investigation into any suspected offence being a prosecution or, as the case may be, an investigation in relation to—
            1. any threat made by a liable parent against the welfare of any carer of any child of that person or the welfare of that child; or
              1. any threat made by a liable spouse or partner against the welfare of the person to whom the liable spouse or partner is required to make payments under this Act; or
                1. any threat made by a liable person against the welfare of an officer of the Inland Revenue Department:
                2. the communication, to the person who, in relation to any liable person and to any financial support payable by the liable person under this Act, is the payee, of such information as the Commissioner considers desirable for the purpose of informing that person of the amount of any such financial support that is in arrear and unpaid by the liable person and the enforcement actions that have been taken or are proposed for the purpose of securing payment of that amount:
                  1. the communication from time to time, to the person who, in relation to any liable person and to any financial support payable by the liable person under this Act, is the payee, of such information as the Commissioner considers desirable for the purpose of informing that person, in relation to any period, of the amount of any such financial support that has been paid by the liable person for or during that period, and the date or dates on which the payment or payments have been made:
                      1. the communication, to the General Manager of Veterans’ Affairs New Zealand or any member of the Defence Force authorised in that behalf, of information relating to the amount of financial support paid by the Commissioner pursuant to Part 9 of this Act to any person whose income is required to be determined for the purposes of the Social Security Act 2018 or Part 6 of the Veterans’ Support Act 2014:
                        1. the communication, to the Chief Executive of the Ministry of Justice or any officer of the Ministry of Justice authorised in that behalf, of information for the purpose of carrying into effect subpart 4 of Part 5A:
                          1. the communication, to the Commissioner of Police or any Police employee authorised in that behalf, of information for the purpose of carrying into effect subpart 4 of Part 5A:
                            1. the communication, to the Chief Executive of the Ministry of Justice or any officer of the Ministry of Justice authorised in that behalf, of information for the purposes of—
                              1. the enforcement outside New Zealand of—that arose under this Act or under the Family Proceedings Act 1980; or
                                1. child support liabilities; or
                                  1. maintenance liabilities,—
                                  2. the enforcement within New Zealand of child support or maintenance liabilities that arose under the law of a foreign country.

                                  3. Any person to whom this section applies—

                                  4. shall, if and when required by the Commissioner to do so, certify in the manner prescribed in subsection (5) that he or she has been shown, has read, and has understood the provisions of this section; and
                                    1. thereafter shall be bound to maintain and aid in maintaining the secrecy of all matters relating to the Inland Revenue Acts, including all Acts (whether repealed or not) at any time administered by or in the Inland Revenue Department or relating to such other functions as may from time to time be, or have been, lawfully conferred on the Commissioner which come to his or her knowledge; and
                                      1. shall not at any time communicate such matters to any person except for any purpose or purposes for which the Commissioner authorises such disclosure and to the extent that the Commissioner authorises such disclosure.

                                        1. Without limiting the generality of subsection (3), it is hereby declared that no person to whom this section applies shall be required to produce in any court or tribunal any book or document, or to divulge or communicate to any court or tribunal any matter or thing which that person may acquire or have access to or be given by way of information to which this section applies.

                                        2. The certificate referred to in subsection (3) shall be given in the form prescribed by the Commissioner, and shall include the full name, address, and signature of the person giving the certificate and the date on which the certificate is given.

                                        3. The certificate referred to in subsection (3) and subsection (5) shall,—

                                        4. where it is given by any persons referred to in subsection (2)(d), be kept by Veterans’ Affairs New Zealand as a permanent record; or
                                          1. where it is given by any persons referred to in subsection (2)(db) or (e), be kept by the Ministry of Justice as a permanent record; or
                                            1. if it is given by any persons referred to in subsection (2)(dc), be kept by the New Zealand Police as a permanent record; or
                                              1. where it is given by any other person referred to in subsection (2), be kept by the Inland Revenue Department as a permanent record.

                                                1. Every person to whom this section applies who knowingly acts in contravention of any provision of this section commits an offence against this section and is liable on conviction to imprisonment for a term not exceeding 6 months or to a fine not exceeding $15,000.

                                                2. Notwithstanding anything in any other Act, nothing shall prevent the Commissioner or any officer of the Inland Revenue Department from—

                                                3. using information obtained under this Act for the purposes of carrying into effect the provisions of any of the Inland Revenue Acts; or
                                                  1. using information obtained under any of the Inland Revenue Acts for the purposes of carrying into effect the provisions of this Act.

                                                    1. sections 18 to 18J of the Tax Administration Act 1994 shall not prevent officers of the Inland Revenue Department from advising persons who potentially are liable persons of the amount of child support that is likely to be payable by that person, based on the income of that person.

                                                    2. Repealed

                                                    3. Repealed
                                                    Notes
                                                    • Section 240(1) Inland Revenue Acts: 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 240(1) officer of the Department: 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 240(2): 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 240(2)(a): amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
                                                    • Section 240(2)(a)(i): amended, on , by section 34 of the Child Support Amendment Act 2013 (2013 No 12).
                                                    • Section 240(2)(a)(ii): amended, on , by section 53 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
                                                    • Section 240(2)(a)(ii): amended, on , by section 34 of the Child Support Amendment Act 2013 (2013 No 12).
                                                    • Section 240(2)(a)(ii): amended, of , by section 3 of the Child Support Amendment Act 2005 (2005 No 6).
                                                    • Section 240(2)(ba): inserted, on , by section 80 of the Social Security Amendment Act 1998 (1998 No 19).
                                                    • Section 240(2)(c): repealed, on , by section 383(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
                                                    • Section 240(2)(d): replaced, on , by section 383(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
                                                    • Section 240(2)(d): amended, on , by section 459 of the Social Security Act 2018 (2018 No 32).
                                                    • Section 240(2)(db): inserted, on , by section 45(1) of the Child Support Amendment Act 2006 (2006 No 42).
                                                    • Section 240(2)(dc): inserted, on , by section 45(1) of the Child Support Amendment Act 2006 (2006 No 42).
                                                    • Section 240(2)(dc): amended, on , by section 130(1) of the Policing Act 2008 (2008 No 72).
                                                    • Section 240(2)(e): amended, on , pursuant to section 14(1) of the State Sector Amendment Act 2003 (2003 No 41).
                                                    • Section 240(2)(e): amended, on , pursuant to section 14(2) of the State Sector Amendment Act 2003 (2003 No 41).
                                                    • Section 240(2)(e): amended, on , by section 10(1) of the Department of Justice (Restructuring) Act 1995 (1995 No 39).
                                                    • Section 240(6)(a): replaced, on , by section 383(3) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
                                                    • Section 240(6)(b): amended, on , by section 45(2) of the Child Support Amendment Act 2006 (2006 No 42).
                                                    • Section 240(6)(b): amended, on , pursuant to section 14(1) of the State Sector Amendment Act 2003 (2003 No 41).
                                                    • Section 240(6)(bb): inserted, on , by section 45(3) of the Child Support Amendment Act 2006 (2006 No 42).
                                                    • Section 240(7): amended, on , by section 413 of the Criminal Procedure Act 2011 (2011 No 81).
                                                    • Section 240(9): 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 240(9): amended, on , by section 34 of the Child Support Amendment Act 2013 (2013 No 12).
                                                    • Section 240(9): 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 240(10): repealed, on , by section 383(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).
                                                    • Section 240(11): repealed, on , by section 383(5) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).