When you ask for help from a competent authority under a tax recovery agreement, the Commissioner can use any laws of New Zealand to assist. The Commissioner can apply any provision or exercise any authority to help. You can find more information about the laws that apply in Parts 4A, 5, 5A, 6, 7, 8, 8A, and 9, but some sections do not apply. The Commissioner cannot use some parts of the law, like sections 143C to 143E and some of Part 12, except for sections 203 to 205. Part 11 does apply to this part of the law.

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This page was last updated on 28 November 2025

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Topics:

Money and consumer rights > Taxes

173E: Requests for assistance, or

"Asking for Help to Collect Unpaid Tax"

173G: Limitations on assistance in recovery, or

"When the Commissioner can help collect unpaid tax from someone who owes it"

Part 10ATax recovery agreements

173FScope of assistance

Subject to subsections (2) and (3), when assisting a competent authority in response to a request made under a tax recovery agreement, the Commissioner may apply any provision or exercise any authority, discretion, power, provision, or right that is available to the Commissioner under the laws of New Zealand.
Parts 4A, 5, 5A, 6, 7, 8, 8A, 9, except sections 143C to 143E, and Part 12, except sections 203 to 205, do not apply to this Part.
Part 11 applies to this Part.

Notes

Section 173F: inserted, on 20 May 1999 (applying on and after 20 May 1999), by section 112(1) of the Taxation (Accrual Rules and Other Remedial Matters) Act 1999 (1999 No 59).