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Tax Administration Act 1994

Information, record-keeping, and returns - Commissioner’s powers to obtain information - Particular information demands and inquiries

17H: Court may make order for provision of information

You could also call this:

"The Court can ask you to share information if you don't give it when asked."

Illustration for Tax Administration Act 1994

You can be asked to give information to the Court. The Commissioner can ask the Court to make you give information if you do not comply with a notice under section 17B or 17GB. The Court will tell you and others about the application. You can go to the Court hearing and say what you think. The Court can look at the information and decide what to do with it. It can also decide if the information is private, as stated in section 20. The Court can order you to give the information to the Commissioner if it is relevant and not private. You must make the information available if it is not in a document. You must do this even if another law says you should keep the information secret. You cannot refuse to give the information because it might get you in trouble. If you do not comply with the Court order, you might commit an offence, see section 143G for more information.

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"The Commissioner can ask for information to check your tax and you must tell the truth."

Part 3Information, record-keeping, and returns
Commissioner’s powers to obtain information: Particular information demands and inquiries

17HCourt may make order for provision of information

  1. When a person does not fully comply with a notice under section 17B or 17GB, or does not provide a tax return required under the Inland Revenue Acts, the Commissioner may apply to the District Court for an order requiring the person to provide the information or the tax return, as applicable.

  2. The Commissioner may make an application under subsection (1) as well as, or instead of, prosecuting the person.

  3. The Commissioner must notify the person in relation to whom the order is sought of the application, and must notify any other person, as the Court directs.

  4. The Commissioner and every person notified of the application is entitled to appear and be heard on the hearing of the application.

  5. The Court may—

  6. order the information to be provided to the Court; and
    1. review the information to determine—
      1. whether to make an order requiring the person to provide the information to the Commissioner; and
        1. whether the information is the subject of legal professional privilege, whether within the meaning of section 20 or otherwise at law; and
          1. whether the information is contained in a tax advice document, and if so, whether it is required to be disclosed under section 20E, 20F, or 20G.

          2. The Court may order the person named in the application to provide the information, or a part of the information, to the Commissioner if and to the extent to which the Court is satisfied that the information—

          3. is likely to be relevant for a purpose relating to the administration or enforcement of a revenue law or a matter arising from, or connected with, a function lawfully conferred on the Commissioner; and
            1. is not the subject of legal professional privilege, whether within the meaning of section 20 or otherwise at law.

              1. The Court may order the person named in the application to provide a tax return.

              2. A person who is required to provide information under this section must, if the information is not kept in a document, make the necessary arrangements to ensure that the information can be viewed and copied.

              3. This section applies despite any enactment or rule of law that may oblige a person to keep information secret, or not to disclose information, or not to perform an obligation. Compliance with a court order under this section is not a breach of the enactment, rule, or obligation.

              4. A person is not excused from having to comply with this section on the ground that—

              5. providing the information could or might prove a breach of a tax obligation or subject the person to a fine, penalty, or conviction; or
                1. the person could claim another privilege in relation to the provision of the information in proceedings in a court.

                  1. For offences under this section, see section 143G.

                  Notes
                  • Section 17H: 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 17H(1): amended (with effect on 7 December 2020), on , by section 149 of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).