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Tax Administration Act 1994

Information, record-keeping, and returns - Tax advice documents

20: Privilege for confidential communications between legal practitioners and their clients

You could also call this:

"Keeping talks with your lawyer private"

Illustration for Tax Administration Act 1994

You have the right to keep some information private when talking to a lawyer. This means you do not have to share it with others, like the government, under the Search and Surveillance Act 2012. You can keep information private if it is about getting legal advice from a lawyer. You can keep information private if it is between you and your lawyer, or between two lawyers. Information is private if it is made to get or give legal advice. But information is not private if it is used to do something wrong. If your information is about money or investments, it may not be private. A judge can decide if your information is private or not. You or the Commissioner can ask a judge to make this decision. A lawyer is a barrister or solicitor who can give you legal advice. This section applies to information made before or after this law started.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350415.

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Crime and justice > Courts and legal helpRights and equality > Privacy
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Part 3Information, record-keeping, and returns
Tax advice documents

20Privilege for confidential communications between legal practitioners and their clients

  1. Despite anything in the Search and Surveillance Act 2012, but subject to subsections (2) and (3), any information or document shall, for the purposes of sections 16 to 17E, 17GB to 17I, 143(1)(b), 143A(1)(b), 143B(1)(b), and 143F, be privileged from disclosure, if—

  2. it is a confidential communication passing between—whether made directly or indirectly through an agent of either; and
    1. a legal practitioner in the practitioner's professional capacity and another legal practitioner in such capacity; or
      1. a legal practitioner in the practitioner's professional capacity and the practitioner's client,—
      2. it is made or brought into existence for the purpose of obtaining or giving legal advice or assistance; and
        1. it is not made or brought into existence for the purpose of committing or furthering the commission of some illegal or wrongful act.

          1. Where the information or document consists wholly or partly of, or relates wholly or partly to, the receipts, payments, income, expenditure, or financial transactions of a specified person (whether a legal practitioner, the practitioner's client, or any other person), it shall not be privileged from disclosure if it is contained in, or comprises the whole or part of, any book, account, statement, or other record prepared or kept by the legal practitioner in connection with a trust account of the legal practitioner within the meaning of section 6 of the Lawyers and Conveyancers Act 2006.

          2. Where the information or document consists wholly or partly of, or relates wholly or partly to investment receipts (being receipts arising or accruing on or after 1 April 1975 from any money lodged at any time with a legal practitioner for investment) of any person or persons (whether the legal practitioner, the practitioner's client or clients, or any other person or persons), it shall not be privileged from disclosure if it is contained in, or comprises the whole or part of, any book, account, statement, or other record prepared or kept by the legal practitioner in connection with a trust account of the legal practitioner within the meaning of section 6 of the Lawyers and Conveyancers Act 2006.

          3. Except as provided in subsection (1), no information or document shall for the purposes of sections 16 to 17E, 17GB to 17I, 143(1)(b), 143A(1)(b), 143B(1)(b), and 143F be privileged from disclosure on the ground that it is a communication passing between one legal practitioner and another legal practitioner or between a legal practitioner and the practitioner's client.

          4. Where any person refuses to disclose any information or document on the ground that it is privileged under this section, the Commissioner or that person may apply to a District Court Judge for an order determining whether or not the claim of privilege is valid; and, for the purposes of determining any such application, the District Court Judge may require the information or document to be produced to the District Court Judge. An application under this subsection may be made in the course of an inquiry under section 17J to the District Court Judge who is holding the inquiry.

          5. Subject to subsection (3), this section shall apply to information and documents made or brought into existence whether before or after the commencement of this Act.

          6. In this section, legal practitioner means a barrister or solicitor of the High Court, and references to a legal practitioner include a firm or an incorporated law firm (within the meaning of the Lawyers and Conveyancers Act 2006) in which he or she is, or is held out to be, a partner, director, or shareholder.

          Compare
          • 1974 No 133 s 20
          Notes
          • Section 20 heading: replaced (with effect on 1 April 1995), on , by section 3 of the Tax Administration Amendment Act (No 3) 1995 (1995 No 77).
          • Section 20(1): amended (with effect on 7 December 2020), on , by section 150(1) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
          • Section 20(1): 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 20(1): amended, on , by section 302(10) of the Search and Surveillance Act 2012 (2012 No 24).
          • Section 20(1): amended, on , by section 149(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
          • Section 20(1): amended, on , by section 8 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
          • Section 20(1)(a): amended, on , by section 83 of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
          • Section 20(2): amended, on , by section 149(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
          • Section 20(2): amended, on , by section 348 of the Lawyers and Conveyancers Act 2006 (2006 No 1).
          • Section 20(3): amended, on , by section 149(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
          • Section 20(3): amended, on , by section 348 of the Lawyers and Conveyancers Act 2006 (2006 No 1).
          • Section 20(4): amended (with effect on 7 December 2020), on , by section 150(2) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
          • Section 20(4): 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 20(4): amended, on , by section 149(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
          • Section 20(4): amended, on , by section 8 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
          • Section 20(5): 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 20(5): amended, on , by section 149(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
          • Section 20(6): amended, on , by section 149(6) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
          • Section 20(7): replaced, on , by section 348 of the Lawyers and Conveyancers Act 2006 (2006 No 1).