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Tax Administration Act 1994

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

16B: Principles on which subpart based

You could also call this:

"Rules for Collecting and Sharing Tax Information"

Illustration for Tax Administration Act 1994

The Commissioner can collect information for several reasons, including to protect the tax system and carry out tax laws. You need to know the Commissioner can only access property or documents if it is necessary and likely to provide the required information. The Commissioner must protect revenue information from loss, unauthorised access, and misuse. The Commissioner can only disclose sensitive revenue information in certain situations, such as to carry out tax laws or if the disclosure is permitted under agreements or regulations. You can see more about this in section 227F and other sections like sections 17(1) and (2) and 17C(1)(d). The Commissioner can also require information to be produced, filed, or delivered to a particular office. The collection of information includes compiling, collating, synthesising, or generating information by the Commissioner. When the Commissioner requires information, it can be produced, filed, or delivered to a particular office. The Commissioner includes officers of the department authorised by the Commissioner, and in some cases, an accompanying person.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350193.

Topics:
Money and consumer rights > Taxes
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16: Purposes of subpart, or

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

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16C: Key terms, or

"What important words mean in the Tax Administration Act 1994"

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

16BPrinciples on which subpart based

  1. The collection of revenue information may be made for 1 or more of the following purposes:

  2. to protect the integrity of the tax system:
    1. to carry into effect the revenue laws:
      1. to carry out or support a function lawfully conferred on the Commissioner:
        1. to encourage compliance with the revenue laws:
          1. for any other function lawfully conferred on the Commissioner.

            1. In collecting revenue information, the Commissioner may access property or documents only if taking that action is—

            2. necessary or relevant for a purpose set out in subsection (1); and
              1. considered likely to provide the information required.

                1. Revenue information that is held by the Commissioner must be protected by such security safeguards as it is reasonable in the circumstances to take, against—

                2. loss:
                  1. unauthorised instances of access, use, modification, or disclosure:
                    1. misuse.

                      1. A revenue officer may not disclose sensitive revenue information unless the disclosure is a permitted disclosure made—

                      2. for the purposes of carrying into effect a revenue law or carrying out a function lawfully conferred on the Commissioner:
                        1. under certain agreements or regulations:
                          1. to a person in relation to their own revenue information:
                            1. for the following and certain other specified purposes:
                              1. public services purposes:
                                1. international purposes:
                                  1. risk of harm purposes.

                                  2. For the purposes of subsection (2), the collection of information includes the compilation, collation, synthesis, or generation of information by the Commissioner.

                                  3. For the purposes of this subpart, and section 227F,—

                                  4. a reference to the Commissioner includes a reference to an officer of the department authorised by the Commissioner:
                                    1. a reference to the Commissioner in sections 17(1) and (2) and 17C(1)(d) includes a reference to an accompanying person:
                                      1. when a provision requires information to be produced, filed, or delivered to the Commissioner, the Commissioner may require that the information is produced, filed, or delivered to a particular office of the department.

                                        Notes
                                        • Section 16B: replaced, on , by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).