Tax Administration Act 1994

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

6A: Commissioner’s duty of care and management

You could also call this:

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

Illustration for Tax Administration Act 1994

The Commissioner looks after the taxes in the Inland Revenue Acts. You can think of the Commissioner like a person in charge of collecting taxes. They have to collect as much tax as possible while following the law. The Commissioner must consider a few things when collecting taxes, including how much money they have to do their job, helping people follow the tax rules, and keeping costs low for people paying taxes. The Commissioner's job is to make sure taxes are collected in a fair and efficient way, and they have to balance different priorities to do this.

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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=DLM350137.

Topics:

Money and consumer rights > Taxes

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

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

6B: Directions to Commissioner, or

"The Governor-General gives rules to the Commissioner on running the tax system."

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

6ACommissioner’s duty of care and management

The Commissioner is charged with the care and management of the taxes covered by the Inland Revenue Acts and with such other functions as may be conferred on the Commissioner.
In collecting the taxes committed to the Commissioner’s charge, and despite anything in the Inland Revenue Acts, it is the duty of the Commissioner to collect over time the highest net revenue that is practicable within the law having regard to—
the resources available to the Commissioner; and
the importance of promoting compliance, especially voluntary compliance, by all persons with the Inland Revenue Acts; and
the compliance costs incurred by persons.

Notes

Section 6A: 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).