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Tax Administration Act 1994

Information, record-keeping, and returns - Commissioner’s powers to obtain information - Collection of information

17C: Commissioner’s powers in relation to documents

You could also call this:

"What the Commissioner can do with your documents"

Illustration for Tax Administration Act 1994

The Commissioner can do things with documents you give them. They can take an extract from the document, make a copy of it, or remove it to make a copy. They can also remove the document to inspect it. When the Commissioner removes a document to make a copy, they must make the copy and return the document as soon as possible. The Commissioner can keep a document to inspect it if they have permission or a warrant issued under section 17D. You can inspect and get a copy of your document at the place it is taken to. The Commissioner can give you a copy of your document without charging you. A copy of a document certified by the Commissioner can be used in court as if it were the original.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS181067.

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17B: Commissioner may require information or production of documents, or

"The Commissioner can ask for information or documents and you must provide them."

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17D: Warrants, or

"Entering homes or taking documents with a special permit called a warrant"

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

17CCommissioner’s powers in relation to documents

  1. In relation to a document accessed under section 17, or produced under 1 or more of sections 17B, 17GB, 17H(6), and 17I, the Commissioner may—

  2. take an extract from the document:
    1. make a copy of the document:
      1. remove the document from a place to make a copy:
        1. remove the document from a place and retain it for a full and complete inspection.

          1. When a document is removed and a copy made under subsection (1)(c), the copy must be made and the document then returned as soon as practicable.

          2. The Commissioner may remove and retain a document under subsection (1)(d) for a full and complete inspection for as long as is necessary to undertake the inspection if the Commissioner has—

          3. the consent of an occupier:
            1. a warrant issued under section 17D.

              1. For the purposes of subsection (1)(a) to (c), the Commissioner may take an extract from or make a copy of a document without charge.

              2. The owner of a document that is removed under subsection (1) may inspect and obtain a copy of the document at the premises to which it is removed—

              3. at the time the document is removed to the premises:
                1. at all reasonable times subsequently.

                  1. A copy of a document certified by or on behalf of the Commissioner is admissible in evidence in court as if it were the original.

                  Notes
                  • Section 17C: inserted, on , by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
                  • Section 17C(1): amended, on , by section 147(2) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
                  • Section 17C(1): amended (with effect on 7 December 2020), on , by section 147(1) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
                  • Section 17C(5): amended, on , by section 147(3) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).