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Tax Administration Act 1994

Information, record-keeping, and returns - Commissioner’s powers to obtain information - Permitted disclosures

18K: Commissioner to notify Minister where funds of gift-exempt body applied for non-charitable purpose, etc

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"Commissioner must tell Minister if charity funds are used for non-charitable purposes"

Illustration for Tax Administration Act 1994

If you think a gift-exempt body is using its funds for something that is not charitable, the Commissioner must tell the Minister. The Commissioner must do this without saying who made donations to the body, as stated in section 18(1). The Commissioner has to notify the Minister in these cases.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM353134.

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Part 3Information, record-keeping, and returns
Commissioner’s powers to obtain information: Permitted disclosures

18KCommissioner to notify Minister where funds of gift-exempt body applied for non-charitable purpose, etc

  1. In any case where the Commissioner has reason to believe that the funds of any gift-exempt body might be or are being applied for a purpose that is not charitable, benevolent, philanthropic, or cultural, the Commissioner shall, notwithstanding section 18(1), without revealing the identity of the maker of any donation to the gift-exempt body, notify the Minister accordingly.

Compare
  • 1976 No 65 s 432A(4)
Notes
  • Section 18K (former section 89): renumbered, on , by section 50 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
  • Section 18K heading: amended, on , by section 128(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).
  • Section 18K: 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 18K: amended, on , by section 128(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).