Tax Administration Act 1994

Information, record-keeping, and returns - Commissioner’s powers to obtain information - Commissioner's powers to obtain information

16: Purposes of subpart

You could also call this:

"This part of the law helps the Commissioner collect taxes and do their job."

Illustration for Tax Administration Act 1994

The purposes of this part of the law are to help the Commissioner collect taxes and do their job. You need to know the Commissioner has powers to get information from people and organisations. The Commissioner can look at documents and property to get the information they need.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350182.


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Part 3Information, record-keeping, and returns
Commissioner’s powers to obtain information: Commissioner's powers to obtain information

16Purposes of subpart

  1. The purposes of this subpart are—

  2. to provide the Commissioner with the necessary powers to enable—
    1. the collection of all taxes or duties imposed by the Inland Revenue Acts:
      1. the carrying into effect of any of the Inland Revenue Acts:
        1. the carrying out of functions lawfully conferred on the Commissioner:
        2. to enable the collection by the Commissioner of revenue information, including the power to—
          1. gain access to property or documents; and
            1. remove documents to make copies; and
              1. remove and retain documents for review:
              2. to require a person or entity to produce documents or to provide or allow access to information to the Commissioner:
                1. to set out the Commissioner’s powers to copy, remove, or retain documents:
                  1. to provide a regulation-making power for the regular collection of bulk data:
                    1. to describe how revenue information may be used:
                      1. to protect the confidentiality of sensitive revenue information:
                        1. to facilitate efficient and effective government administration and law enforcement by allowing permitted disclosures of sensitive revenue information for certain specific or appropriate purposes.
                          Notes
                          • Section 16: replaced, on , by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).