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Tax Administration Act 1994

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

20E: Document or part of document included in tax advice document

You could also call this:

"Sharing documents attached to tax advice"

Illustration for Tax Administration Act 1994

You have to give a copy of a document or part of a document if it is attached to a tax advice document for you, as described in section 20B(2). The document or part of a document you have to give must not be eligible to be a tax advice document for you on its own, according to section 20B(2). You must do this if you are required to disclose information about someone.

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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=DLM350429.

Topics:
Money and consumer rights > Taxes
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20D: Claim that document is tax advice document, or

"Saying a document is about tax advice"

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20F: Person must disclose tax contextual information from tax advice document, or

"Share tax information with the government from your tax advice document"

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

20EDocument or part of document included in tax advice document

  1. An information holder who is required to disclose information in relation to a person is required to provide a copy of a document or part of document that—

  2. is attached to a document that is eligible under section 20B(2) to be a tax advice document for the person; and
    1. is not eligible under section 20B(2) to be a tax advice document for the person.

      Notes
      • Section 20E: 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 20E heading: replaced, on , by section 153(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
      • Section 20E: amended, on , by section 153(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
      • Section 20E(a): amended, on , by section 153(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).