Tax Administration Act 1994

Secrecy

87: Further secrecy requirements

You could also call this:

"Old rule about keeping tax information secret"

Illustration for Tax Administration Act 1994

You are looking at a part of the Tax Administration Act 1994 called 'Further secrecy requirements'. This part is no longer in use because it was repealed. It was repealed on 18 March 2019 by the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019, which you can find on the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS55369 legislation website.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353116.


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86: Other persons to maintain secrecy, or

"Keep tax secrets safe"


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88: Secrecy obligations not to prevent disclosure in arrangements for relief from double taxation and exchange of information, or

"Sharing tax info to avoid double taxation is allowed"

Part 4Secrecy

87Further secrecy requirements (Repealed)

    Notes
    • Section 88: repealed, on , by section 49 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).