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Tax Administration Act 1994

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

17D: Warrants

You could also call this:

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

Illustration for Tax Administration Act 1994

You need a warrant to enter a private home or take a document from a place. The issuing officer can give a warrant to the Commissioner if they think it is needed. The Commissioner must show the warrant and proof of identity when entering the home or place. You can get a warrant to enter a home if you need to get inside. You can get a warrant to take a document if you need to look at it closely. When you use a warrant, you must show it and proof of identity. The rules from the Search and Surveillance Act 2012 apply to these warrants, except for some specific sections like sections 102, 103(3)(b)(ii), and 115(1)(b). An issuing officer is someone who can give a warrant, as defined in section 3 of that Act. The Commissioner can use a warrant to enter a home or take a document when it is needed for their job. They must follow the rules from the Search and Surveillance Act 2012 when using a warrant. This means they must show the warrant and proof of identity when entering a home or taking a document.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS181072.

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"What the Commissioner can do with your documents"

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

17DWarrants

  1. This section applies for the purposes of sections 17 and 17C when—

  2. an application is made for a search warrant under Part 4, subpart 3 of the Search and Surveillance Act 2012 for a warrant to enter a private dwelling or to remove and retain a document from a place; and
    1. an issuing officer is satisfied that the issue of the warrant is required for the exercise of a function lawfully conferred on the Commissioner.

      1. The issuing officer may issue a warrant to the Commissioner to enter a private dwelling when physical access to the dwelling is required.

      2. The issuing officer may issue a warrant to the Commissioner to remove a document from a place and retain it when a full and complete inspection of the document is required.

      3. A person exercising the power of entry conferred by a warrant issued under subsection (2) or a warrant for removal of a document under subsection (3) must produce the warrant and evidence of their identity on first entering the private dwelling or the place and whenever subsequently reasonably required to do so.

      4. For the purposes of this section, and of sections 17 and 17C(1)(d), (3), (5), and (6), the provisions of subparts 1, 3, 4, 7, 9, and 10 of Part 4 of that Act, other than sections 102, 103(3)(b)(ii), 103(4)(g), 103(7), 115(1)(b), 118, 119, and 130(4) apply.

      5. In this section, issuing officer has the meaning given in section 3 of that Act.

      Notes
      • Section 17D: 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 17D(5): amended (with effect on 18 March 2019), on , by section 90 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).