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Tax Administration Act 1994

Penalties - Criminal penalties

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

You could also call this:

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

Illustration for Tax Administration Act 1994

You can commit an offence if you give certain information to employees without following the rules. This information is about revenue laws, which are rules about taxes. You must make sure your employees sign a confidentiality agreement before they can see this information. If you are an employer or in charge of a company, you must follow these rules. You can be fined up to $15,000 if you break these rules. Certain people, like those who work for the Accident Compensation Corporation, must also follow these rules. These rules apply to people who work with taxes and other sensitive information. An employee includes anyone who works for you, like officers or agents. Accident compensation legislation refers to laws about helping people who get hurt at work, such as the Accident Compensation Act 2001.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM356905.

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Money and consumer rights > TaxesWork and jobs > Worker rights
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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"

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143EB: Offences related to disclosure of certain information by employers and directors, or

"Breaking the law by sharing secret tax information as an employer or director"

Part 9Penalties
Criminal penalties

143EOffences related to disclosure of certain information to employees

  1. For the purposes of section 18(2), a person described in subsection (4) commits an offence if they—

  2. are a person who has access to, acquires, or obtains, information on a matter relating to a revenue law described in section 16C(1)(a) to (c); and
    1. are an employer or principal of an agent (the employer); and
      1. knowingly or negligently allow an employee to acquire, have access to, or be given the information before the employee has signed a certificate of confidentiality referred to in section 18B(2).

        1. For the purposes of section 18(2), a person commits an offence if they—

        2. are a person who has access to, acquires, or obtains information on a matter relating to a revenue law described in section 16C(1)(a) to (c); and
          1. are a director, manager, secretary, member, or principal officer of the employer (the director), or is a person purporting to act in 1 or more of those capacities; and
            1. knowingly allow an employee to acquire, have access to, or be given revenue information before the employee has signed a certificate of confidentiality referred to in section 18B(2).

              1. A person who is convicted of an offence under subsection (1) or (2) is liable to a fine not exceeding $15,000.

              2. The person is—

              3. a person who is or has been a member of, or who is appointed or employed by, the Accident Compensation Corporation; or
                1. a person who is or has been appointed or employed by the Regulator under the Accident Insurance Act 1998; or
                  1. a person, association, company, firm, body, or institution to which powers and functions have been delegated or sub-delegated under accident compensation legislation; or
                    1. an officer, employee, or agent of the person or other entity referred to in paragraph (c); or
                      1. a person who is or has been a member of or who is or has been appointed or employed by the New Zealand Superannuation Corporation; or
                        1. a person or entity referred to in paragraph (c) to which powers and functions have been delegated or sub-delegated under the New Zealand Superannuation Act 1974.

                          1. For the purposes of this section,—

                          2. an employee includes an officer or agent of the employer:
                            1. accident compensation legislation means the Accident Compensation Act 1982, the Accident Rehabilitation and Compensation Insurance Act 1992, the Accident Insurance Act 1998, the Accident Compensation Act 2001.

                              Notes
                              • Section 143E: replaced, on , by section 101 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).