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Tax Administration Act 1994

Commissioner and department - Functions and powers of Commissioner

7: Delegation of powers by Commissioner

You could also call this:

"The Commissioner can give some jobs to other public service workers, following certain rules."

Illustration for Tax Administration Act 1994

The Commissioner can give some of their jobs or powers to other people. They must follow the rules in clauses 2 to 4 of Schedule 6 of the Public Service Act 2020. If the Commissioner got a job or power from a Minister, they need the Minister's approval to give it to someone else. The Commissioner can only give jobs or powers to people who work in the public service. They cannot give certain jobs or powers to people outside the public service, such as getting information from taxpayers or imposing penalties. The Commissioner also cannot give jobs or powers related to tax recovery agreements with other countries to people outside the public service. The rules in clauses 2 to 4 of Schedule 6 of the Public Service Act 2020 apply to the Commissioner's delegations. You can find more information about the public service in clause 2(5) of Schedule 6 of the Public Service Act 2020. The Commissioner has to follow these rules when giving jobs or powers to other people.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350141.

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Part 2Commissioner and department
Functions and powers of Commissioner

7Delegation of powers by Commissioner

  1. The Commissioner may delegate in accordance with clauses 2 to 4 of Schedule 6 of the Public Service Act 2020 any of the Commissioner's functions or powers under this Act or any other Act (including functions or powers delegated to the Commissioner under this Act or any other Act), except that—

  2. the delegation of functions or powers delegated to the Commissioner by a Minister requires the prior written approval of that Minister; and
    1. the delegation of functions or powers delegated to the Commissioner by the Public Service Commissioner requires the prior written approval of the Public Service Commissioner.

      1. However, the Commissioner may not delegate to a person outside the public service (as described in clause 2(5) of Schedule 6 of the Public Service Act 2020) any of the following functions or powers:

      2. the Commissioner’s functions or powers in relation to obtaining information from and about taxpayers (sections 16 to 17L of this Act); and
        1. the Commissioner’s functions or powers in relation to imposing civil and criminal penalties on taxpayers in various circumstances (Part 9 of this Act, subpart 3 of Part 4 of the Student Loan Scheme Act 2011, and Part 12 of the Child Support Act 1991); and
          1. the Commissioner’s functions or powers in relation to deducting amounts from payments due (section 157 of this Act, section 193 of the Student Loan Scheme Act 2011 but in respect only of the powers in section 157 of this Act, and section 154 of the Child Support Act 1991); and
            1. the Commissioner’s functions or powers in relation to tax recovery agreements negotiated between the government of a territory outside New Zealand and the Government of New Zealand (Part 10A of this Act).

              1. Clauses 2 to 4 of Schedule 6 of the Public Service Act 2020 apply to delegations under this section as if those delegations were made under clause 2 of that schedule.

              Notes
              • Section 7: replaced, on , by section 61 of the State Sector Amendment Act 2013 (2013 No 49).
              • Section 7(1): amended, on , by section 135 of the Public Service Act 2020 (2020 No 40).
              • Section 7(1)(b): amended, on , by section 135 of the Public Service Act 2020 (2020 No 40).
              • Section 7(2): amended, on , by section 135 of the Public Service Act 2020 (2020 No 40).
              • Section 7(2)(a): amended, on , by section 113 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
              • Section 7(3): replaced, on , by section 135 of the Public Service Act 2020 (2020 No 40).