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Tax Administration Act 1994

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

20G: Challenge to claim that document is tax advice document

You could also call this:

"Can a document be considered tax advice for you?"

Illustration for Tax Administration Act 1994

You can ask a District Court Judge or the court to decide if a document is a tax advice document for you. The Judge or court can look at the document to make a decision. You can ask for this decision during an inquiry under section 17J or during a court case. You or the Commissioner can apply for this decision. The Judge or court can ask you to provide the document to help them make a decision. This application can be made during a court case or an inquiry. The Judge or court will decide if the document is a tax advice document for you. They will also decide if you need to provide more information about the document. They can ask you to provide a better description of the information related to the document.

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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=DLM350435.

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

20GChallenge to claim that document is tax advice document

  1. If a person claims that a document is a tax advice document for the person, the Commissioner or the person may apply to a District Court Judge, or to the court or Taxation Review Authority hearing the proceedings giving rise to the claim, for an order determining whether—

  2. the document is a tax advice document for the person:
    1. information provided or withheld by the person is tax contextual information in relation to the document:
      1. the person should provide a more detailed or better description of tax contextual information in relation to the document.

        1. For the purposes of determining an application under this section, the District Court Judge, court, or Taxation Review Authority may require the document to be produced to the District Court Judge, court, or Taxation Review Authority.

        2. An application under this section may be made in the course of an inquiry under section 17J to the District Court Judge who is holding the inquiry.

        3. An application under this section may be made in the course of proceedings before a court or Taxation Review Authority.

        Notes
        • Section 20G: 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 20G heading: amended, on , by section 155(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
        • Section 20G(1): amended, on , by section 155(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
        • Section 20G(1)(a): amended, on , by section 155(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
        • Section 20G(1)(b): amended, on , by section 155(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
        • Section 20G(1)(c): amended, on , by section 155(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
        • Section 20G(1): amended, on , by section 604(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Section 20G(1)(b): replaced, on , by section 604(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Section 20G(2): amended, on , by section 155(3) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).
        • Section 20G(2): amended, on , by section 604(3) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
        • Section 20G(3): 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 20G(4): inserted, on , by section 604(4) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).