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Tax Administration Act 1994

Penalties - Criminal penalties

143C: Offences related to disclosure of sensitive revenue information by revenue officers

You could also call this:

"Breaking rules about keeping tax information secret"

Illustration for Tax Administration Act 1994

If you are a revenue officer, you commit an offence if you knowingly break the rules in section 18(1). You also commit an offence if you share revenue information that could harm the tax system or stop the law being enforced. If you are found guilty, you could face imprisonment for up to 6 months, a fine of up to $15,000, or both. You must follow the rules to avoid these penalties.

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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=DLM356901.

Topics:
Money and consumer rights > TaxesCrime and justice > Criminal law
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"It's against the law to use electronic tools to cheat on your taxes."

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143D: Offences related to disclosure of certain information by persons other than revenue officers, or

"Keeping secret information from the tax office safe"

Part 9Penalties
Criminal penalties

143COffences related to disclosure of sensitive revenue information by revenue officers

  1. A revenue officer commits an offence against this Act if they—

  2. knowingly act in contravention of section 18(1):
    1. disclose revenue information knowing that it may adversely affect the integrity of the tax system or prejudice the maintenance of the law.

      1. A revenue officer who is convicted of an offence under subsection (1) is liable to—

      2. imprisonment for a term not exceeding 6 months; or
        1. a fine not exceeding $15,000; or
          1. both.

            Notes
            • Section 143C: inserted, on , by section 43 of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).
            • Section 143C heading: replaced, on , by section 100(1) of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
            • Section 143C(1): replaced, on , by section 103(1) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
            • Section 143C(2): amended, on , by section 103(2) of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).