16CKey terms

1. For the purposes of this subpart and schedule 7, revenue law means—

2. the Inland Revenue Acts:
3. the Accident Compensation Act 2001, the Accident Insurance Act 1998, the Accident Rehabilitation and Compensation Insurance Act 1992, or the Accident Compensation Act 1982:
4. the New Zealand Superannuation Act 1974:
5. any Act that imposes taxes or duties payable to the Crown.

6. For the purposes of this subpart and schedule 7, revenue information means information that is acquired, obtained, accessed, received by, disclosed to, or held by the Commissioner—

7. in connection with a revenue law and for a purpose set out in section 16B(1):
8. under an information-sharing agreement.

9. For the purposes of this subpart and schedule 7, sensitive revenue information—

10. means revenue information—
    1. that identifies, or is reasonably capable of being used to identify, a person or entity, whether directly or indirectly; or
    2. that might reasonably be regarded as private, commercially sensitive, or otherwise confidential; or
    3. the release of which could result in loss, harm, or prejudice to a person to whom, or an entity to which, it relates:
11. does not include aggregate or statistical data that may contain information about the person or entity to the extent to which the information does not meet the requirements of paragraph (a):
12. does not include information if the only person or entity that it identifies is the Commissioner or chief executive of the Inland Revenue Department, unless it relates to the application of the Inland Revenue Acts to the Inland Revenue Department as a taxpayer.

13. For the purposes of this subpart and schedule 7, a revenue officer—

14. means a person who is employed in or seconded to Inland Revenue; and
15. includes—
    1. a person employed in the service of the Government of an overseas country or territory who is for the time being seconded to Inland Revenue:
    2. a person formerly employed in or seconded to Inland Revenue.

16. For the purposes of this subpart and schedule 7, permitted disclosure means the disclosure of an item of sensitive revenue information to another person as an exception to the rule of confidentiality set out in section 18. The purposes for which a revenue officer may disclose sensitive revenue information are set out in sections 18D to 18J and schedule 7.

17. For the purposes of subsection (1)(c), the New Zealand Superannuation Act 1974 includes Part 1 of the Superannuation Schemes Act 1976, and the New Zealand Superannuation Corporation includes the National Provident Fund Board in relation to its functions under that Part.