Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

Penalties - Criminal penalties

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

You could also call this:

"Keeping secret information from the tax office safe"

Illustration for Tax Administration Act 1994

You must keep certain information secret if you get it from the Commissioner or through their work. This applies to you if you work with the Commissioner or have access to their information. You can get in trouble if you tell someone this secret information. You commit an offence if you do not follow the rules before you get the information, or if you tell someone the information after you have agreed to keep it secret. If you are found guilty, you could go to prison for up to 6 months, or get a fine of up to $15,000, or both. The rules are in place to protect people's private information, and you must follow them if you have access to this information. You might get access to the information through your job, or because you work with someone who has access to it. You could also get access to the information if you are allowed into a place where it is stored, like a government building or a digital storage system. In some cases, you might be asked to sign a certificate saying you will keep the information secret, and you must do this before you can get access to the information.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=DLM356903.

Previous

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

"Breaking rules about keeping tax information secret"

Next

143E: Offences related to disclosure of certain information to employees, or

"Breaking rules about sharing tax information with employees can lead to fines"

Part 9Penalties
Criminal penalties

143DOffences related to disclosure of certain information by persons other than revenue officers

  1. This section applies in relation to a disclosure of information that the Commissioner has obtained under the Inland Revenue Acts or information that is obtained through a function lawfully conferred on the Commissioner to a person who is—

  2. a person who acquires, has access to, or is given the information through—
    1. the agency of the Commissioner under schedule 7, part A, clauses 7, 10, 11, and 12, and part C, clauses 21, 22, 34, 41, 43, and 46; or
      1. their access to the digital storage systems of the department; or
        1. their access to the information under an approved information-sharing agreement referred to in section 18E(2); or
        2. a person who acquires, has access to, or is given the information as an officer, employee, or agent of an agency referred to in schedule 7, part C, clauses 20, 23, 23B, 24 to 29, 30, 31, 33, 34A, 35 to 38, 39B, 42, 44, 45, and 45B; or
          1. a person, other than a revenue officer, who is employed by or provides services to a government agency and is required by the agency to perform their duties, and with facilities, shared with revenue officers who are expected by the Commissioner to perform their duties in the place and with the facilities; or
            1. a person who, by the nature of their physical access to the premises or digital storage systems of the department, may have, or is likely to have access to the information, and has been required by the Commissioner to sign a certificate under section 18B(2); or
              1. a person who accompanies the Commissioner as described in section 16B(6)(b) to a place where the person may or is likely to have access to the information; or
                1. a person employed in the department responsible for the administration of the Public Records Act 2005 or a person employed by or in a repository approved under section 26 of that Act has access to public records in relation to which a confidentiality obligation exists under section 18(1).

                  1. The person commits an offence if they—

                  2. knowingly fail to comply with section 18B(2) before they acquire, obtain, or have access to the information; or
                    1. despite complying with section 18B(2), knowingly disclose the information.

                      1. A person who is convicted of an offence under this section 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 143D: replaced, on , by section 101 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                            • Section 143D(1)(ab): inserted, on , by section 222 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).