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Tax Administration Act 1994

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

6B: Directions to Commissioner

You could also call this:

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

Illustration for Tax Administration Act 1994

The Governor-General can give directions to the Commissioner about how to run the tax system. You can find more information about this in the Public Service Act 2020 and the Public Finance Act 1989. The Governor-General cannot give directions about individual people's tax or how to interpret tax law. The Governor-General's directions are like a set of rules that the Commissioner must follow. These directions are considered secondary legislation, which means they are a type of law, and you can learn more about this in Part 3 of the Legislation Act 2019. The Commissioner must follow these directions, even if they have not been officially published yet. If the Governor-General gives the Commissioner new directions, the Minister of Revenue must explain why these directions were given. The Minister must also share any advice the Commissioner gave about these directions with the House of Representatives as soon as possible. The Commissioner must start following the new directions 7 days after they are made.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350139.

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Money and consumer rights > TaxesGovernment and voting > Government departments
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6A: Commissioner’s duty of care and management, or

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

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6C: Powers to modify provisions of Inland Revenue Acts, or

"Fixing Tax Law Mistakes"

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

6BDirections to Commissioner

  1. The Governor-General may, by Order in Council and with due regard to this subpart and the provisions of the Public Service Act 2020 and the Public Finance Act 1989, issue directions to the Commissioner in relation to the administration of the Inland Revenue Acts.

  2. Subsection (1) does not authorise the giving of directions concerning the tax affairs of individual persons or the interpretation of tax law.

  3. An order under subsection (1)—

  4. is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements); but
    1. becomes binding on the Commissioner in accordance with subsection (4) (even if it is not yet published).

      1. If an order is made under subsection (1), the Minister of Revenue must ensure that any accompanying statement of the reasons for the order, and any advice of the Commissioner in relation to it, is laid before the House of Representatives as soon as practicable after it is made.

      2. An order made under subsection (1) becomes binding on the Commissioner on the 7th day after the date on which it is made.

      Notes
      • Section 6B: replaced, on , by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
      • Section 6B(1): amended, on , by section 135 of the Public Service Act 2020 (2020 No 40).
      • Section 6B(3) heading: replaced, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).
      • Section 6B(3): replaced, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).
      • Section 6B(3B) heading: inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).
      • Section 6B(3B): inserted, on , by section 3 of the Secondary Legislation Act 2021 (2021 No 7).