Part 3Information, record-keeping, and returns
Commissioner’s powers to obtain information: Commissioner's powers to obtain information
16Purposes of subpart
The purposes of this subpart are—
- to provide the Commissioner with the necessary powers to enable—
- the collection of all taxes or duties imposed by the Inland Revenue Acts:
- the carrying into effect of any of the Inland Revenue Acts:
- the carrying out of functions lawfully conferred on the Commissioner:
- the collection of all taxes or duties imposed by the Inland Revenue Acts:
- to enable the collection by the Commissioner of revenue information, including the power to—
- gain access to property or documents; and
- remove documents to make copies; and
- remove and retain documents for review:
- gain access to property or documents; and
- to require a person or entity to produce documents or to provide or allow access to information to the Commissioner:
- to set out the Commissioner’s powers to copy, remove, or retain documents:
- to provide a regulation-making power for the regular collection of bulk data:
- to describe how revenue information may be used:
- to protect the confidentiality of sensitive revenue information:
- 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).


