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Tax Administration Act 1994

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

20B: No requirement to disclose tax advice document

You could also call this:

"You don't have to share private tax advice documents when asked for information."

Illustration for Tax Administration Act 1994

You do not have to share a document that has tax advice if you are asked for information. This is because of a rule in the Search and Surveillance Act 2012. A tax advice document is one that is confidential and about tax laws. You can claim a document is a tax advice document if it meets certain rules. The document must be eligible to be a tax advice document and you must make a claim under section 20D. You must also meet the requirements of sections 20E and 20F. A tax advisor is someone who gives advice on tax laws and follows a code of conduct. An approved advisor group is a group that includes tax advisors and is approved by the Commissioner.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350419.

Topics:
Money and consumer rights > Taxes
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Part 3Information, record-keeping, and returns
Tax advice documents

20BNo requirement to disclose tax advice document

  1. Despite anything in the Search and Surveillance Act 2012, a person (called in this section and sections 20C to 20G an information holder) who is required under 1 or more of sections 16 to 17E and 17GB to 17I or under a discovery obligation to disclose information in relation to the information holder or another person is not required to disclose a document that is a tax advice document for the person to whom the information relates.

  2. A document is eligible to be a tax advice document for a person if the document—

  3. is confidential; and
    1. is created by—
      1. the person for the main purpose of instructing a tax advisor to act for the person by giving advice to the person, if the advice is to be about the operation and effect of tax laws:
        1. a tax advisor or, where the tax advisor is in public practice, an employee of the tax advisor's firm, for the main purpose of recording research and analysis, if the research and analysis is performed for the main purpose of enabling the tax advisor to give advice to the person about the operation and effect of tax laws:
          1. a tax advisor or, where the tax advisor is in public practice, an employee of the tax advisor's firm, for the main purpose of the giving of advice by the tax advisor to the person, or the recording of advice given by the tax advisor to the person, if the advice is about the operation and effect of tax laws; and
          2. is created for purposes that do not include a purpose of committing, or promoting or assisting the committing of, an illegal or wrongful act.

            1. A document is a tax advice document for a person if—

            2. the document is eligible under subsection (2) to be a tax advice document for the person; and
              1. the person makes a claim, under section 20D, that the document is a tax advice document; and
                1. the person satisfies the requirements of sections 20E and 20F for the document.

                  1. A tax advisor is a natural person who is subject to the code of conduct and disciplinary process, referred to in subsection (5)(a)(ii) and (iii), of an approved advisor group.

                  2. An approved advisor group is a group that—

                  3. includes natural persons who—
                    1. have a significant function of giving advice on the operation and effect of tax laws; and
                      1. are subject to a professional code of conduct in giving the advice; and
                        1. are subject to a disciplinary process that enforces compliance with the code of conduct; and
                        2. is approved by the Commissioner for the purposes of this definition.

                          Notes
                          • Section 20B: inserted, on (applying to a requirement to disclose information for which notice of requirement is given after 21 June 2005), by section 122(1) of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).
                          • Section 20B(1): amended (with effect on 7 December 2020), on , by section 151 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
                          • Section 20B(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 20B(1): amended, on , by section 302(11) of the Search and Surveillance Act 2012 (2012 No 24).
                          • Section 20B(1): amended, on , by section 150(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                          • Section 20B(1): amended, on , by section 600(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
                          • Section 20B(2): amended, on , by section 150(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                          • Section 20B(3): amended, on , by section 150(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                          • Section 20B(3)(a): amended, on , by section 150(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                          • Section 20B(3)(b): amended, on , by section 150(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                          • Section 20B(3)(c): amended, on , by section 150(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).