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Tax Administration Act 1994

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

17I: Commissioner may conduct inquiries

You could also call this:

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

Illustration for Tax Administration Act 1994

The Commissioner can ask you for information to check your tax. They can ask you to come and talk to them or give them documents. You might have to answer questions on oath, which means you promise to tell the truth. The Commissioner can ask you for information to help them do their job. They can ask you to give them documents that have the information they need. If you do not follow the rules, you might commit an offence, see section 143F. The Commissioner has the power to make you give evidence. They can ask you to answer questions in person or in writing. They can also ask you to swear an oath, which means you promise to tell the truth.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS181100.

Topics:
Money and consumer rights > Taxes
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Part 3Information, record-keeping, and returns
Commissioner’s powers to obtain information: Particular information demands and inquiries

17ICommissioner may conduct inquiries

  1. This section applies for the purposes of obtaining information—

  2. in relation to a person’s tax liability under an Inland Revenue Act:
    1. that is required—
      1. for the purposes of the administration or enforcement of an Inland Revenue Act:
        1. in carrying out a function lawfully conferred on the Commissioner.

        2. The Commissioner may notify a person that they are required to attend and provide information to the Commissioner or to produce documents in their possession or control that contain the information or that the Commissioner considers are likely to contain the information.

        3. The Commissioner may require a person to give evidence on oath, and orally or otherwise, and for that purpose, the Commissioner or an authorised officer may administer an oath.

        4. For offences under this section, see section 143F.

        Notes
        • Section 17I: inserted, on , by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).