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Tax Administration Act 1994

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

20C: Treatment of document

You could also call this:

"What happens to a document with tax advice"

Illustration for Tax Administration Act 1994

You have a document that might be about tax advice. This document is part of a request for information about you. You might be able to claim it is a tax advice document. If you make this claim, the document is treated as a tax advice document until a court decides it is not, or you tell the Commissioner it is not. You can also withdraw your claim. A tax advisor must keep a copy of the document in a secure place. You can claim the document is a tax advice document under section 20D. The document is treated as a tax advice document from when you make the claim. This lasts until a court rules on it, or you notify the Commissioner.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM350424.

Topics:
Money and consumer rights > Taxes
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20B: No requirement to disclose tax advice document, or

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

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20D: Claim that document is tax advice document, or

"Saying a document is about tax advice"

Part 3Information, record-keeping, and returns
Tax advice documents

20CTreatment of document

  1. This section applies to a document that is—

  2. included in a request for, or discovery obligation for disclosure of, information in relation to a person; and
    1. possibly eligible to be a tax advice document for the person.

      1. The document must be treated as being a tax advice document for the person—

      2. from the time of the request for, or discovery obligation for disclosure of, information:
        1. until the earlier of—
          1. the time by which the person is required by section 20D to claim that the document is a tax advice document for the person:
            1. the time at which the person notifies the Commissioner that the person does not claim that the document is a tax advice document for the person.

            2. If the person makes a claim under section 20D that the document is a tax advice document for the person, the document must be treated as being a tax advice document for the person from the time of the claim until—

            3. the document is ruled not to be a tax advice document for the person by—
              1. the District Court:
                1. a court or Taxation Review Authority, if the claim is made in response to a discovery obligation in proceedings before the court or Authority:
                2. the person notifies the Commissioner that the document is not eligible to be a tax advice document for the person:
                  1. the person notifies the Commissioner that they withdraw the claim that the document is a tax advice document for the person:
                    1. an approved advisor group informs the Commissioner that a tax advisor is not or was not a member of the approved advisor group at a time—
                      1. at which the tax advisor is claimed by the person or the tax advisor to be a member of the approved advisor group; and
                        1. at which the tax advisor would be required to be a member of an approved advisor group for the document to be a tax advice document.

                        2. If a document must be treated under this section as being a tax advice document for a person, a copy of the document must be held in a secure place for the periods referred to in subsections (2) and (3) by a tax advisor.

                        Notes
                        • Section 20C: inserted, on (applying to a requirement to disclose information for which notice of the 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 20C heading: amended, on , by section 151(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                        • Section 20C(1): amended, on , by section 151(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                        • Section 20C(1)(a): amended, on , by section 601(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
                        • Section 20C(2): amended, on , by section 151(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                        • Section 20C(2)(a): replaced, on , by section 601(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
                        • Section 20C(2)(b)(i): amended, on , by section 151(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                        • Section 20C(2)(b)(ii): amended, on , by section 84(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
                        • Section 20C(2)(b)(ii): amended, on , by section 151(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                        • Section 20C(3): amended, on , by section 151(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                        • Section 20C(3)(a): replaced, on , by section 601(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
                        • Section 20C(3)(a): amended, on , by section 151(4) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
                        • Section 20C(3)(b): replaced, on , by section 84(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
                        • Section 20C(3)(c): replaced, on , by section 84(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
                        • Section 20C(4): amended, on , by section 151(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).