Tax Administration Act 1994

Commissioner and department - Care and management of tax system - Responsibilities and duties

6: Responsibility of Ministers and officials to protect integrity of tax system

You could also call this:

"Ministers and officials must keep the tax system fair and honest"

Illustration for Tax Administration Act 1994

You need to know that Ministers and government officials must protect the tax system. They must always try their best to keep the system fair and honest. The integrity of the tax system includes making sure people are treated fairly and their personal information is kept confidential. You have the right to have your tax affairs handled fairly and according to the law. Your personal information must be kept confidential and you should be treated the same as everyone else. People must follow the law and those in charge of the tax system must be fair and keep your information secret. Ministers and officials must do their job fairly and according to the law. They must keep your personal information confidential and make sure you are treated the same as everyone else.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350134.

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5B: Commissioner of Inland Revenue, or

"The boss of the Inland Revenue department"

6A: Commissioner’s duty of care and management, or

"The Commissioner's job is to collect taxes fairly and efficiently."

Part 2Commissioner and department
Care and management of tax system: Responsibilities and duties

6Responsibility of Ministers and officials to protect integrity of tax system

Every Minister and every officer of any government agency having responsibilities under this Act or any other Act in relation to the collection of tax and for the other functions under the Inland Revenue Acts must at all times use their best endeavours to protect the integrity of the tax system.
Without limiting its meaning, the integrity of the tax system includes—
the public perception of that integrity; and
the rights of persons to have their liability determined fairly, impartially, and according to law; and
the rights of persons to have their individual affairs kept confidential and treated with no greater or lesser favour than the tax affairs of other persons; and
the responsibilities of persons to comply with the law; and
the responsibilities of those administering the law to maintain the confidentiality of the affairs of persons; and
the responsibilities of those administering the law to do so fairly, impartially, and according to law.

Notes

Section 6: replaced, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).