Taxation Review Authorities Act 1994

Taxation Review Authorities

12: Officers to maintain secrecy

You could also call this:

"Government workers must keep people's tax information secret"

Illustration for Taxation Review Authorities Act 1994

You work with a Taxation Review Authority. You must keep secrets. You make a promise to keep secrets, like other officers do. This promise is in section 18(1) of the Tax Administration Act 1994.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM347476.

This page was last updated on 24 December 2025 — View changes

Topics:

Money and consumer rights > TaxesGovernment and voting > Government departmentsRights and equality > Privacy

11: Registrars and other officers of an Authority, or

"People who work for a Tax Authority, like Registrars and clerks"

13: Functions of an Authority, or

"What a Taxation Review Authority Does"

Part 2Taxation Review Authorities

12Officers to maintain secrecy

Every person (other than a person appointed as an Authority) engaged or employed in connection with the work of any Authority who is not also an officer of the Department, shall, for the purposes of section 18(1) of the Tax Administration Act 1994, be deemed to be an officer of the Department, and shall make the declaration of fidelity and secrecy referred to in that section, and that section shall in every respect apply to that person as if the person were an officer of the Department.

Compare

1974 No 133 s 30

Notes

Section 12: amended, on 18 March 2019, by section 372 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).