Tax Administration Act 1994

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

17J: Commissioner may apply for District Court Judge to conduct inquiries

You could also call this:

"The Commissioner can ask a Judge to ask you questions about tax information."

Illustration for Tax Administration Act 1994

You can be asked to give information to help with tax. The Commissioner can ask a District Court Judge to hold an inquiry to get this information. The Judge can ask you questions and you must answer truthfully. You have the same rights as a witness in court. The Commissioner or someone else can ask you more questions. They can also have a lawyer to help them ask questions. What you say will be written down and you will sign it. This is not part of the court records. If you do something wrong during the inquiry, you can be charged with an offence, see section 143F. The Commissioner gets a copy of what you said. You must tell the truth when you answer the Judge's questions.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS181103.

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17I: Commissioner may conduct inquiries, or

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

17K: Questions and statements made in inquiries, or

"Answering Questions Honestly When Asked by the Court"

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

17JCommissioner may apply for District Court Judge to conduct inquiries

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

The Commissioner may apply to a District Court Judge to hold an inquiry for the purposes of obtaining the information.
The Judge may—
summon a person that the Commissioner or another interested person requires to be examined; and
examine the person on oath in chambers regarding any matter relevant to the subject matter of the inquiry.

The Judge has all jurisdiction and authority in relation to the summons and examination of the person that they would have in relation to a witness in a civil action within the Judge’s ordinary jurisdiction. Subject to the Inland Revenue Acts, the person has all the rights that the person would have and is subject to the liabilities that the person would be if the person were the witness.
The Commissioner—
may cross-examine a person summoned:
may be represented by a barrister or solicitor who may examine, cross-examine, and re-examine a person summoned according to ordinary practice.

A person interested in the subject matter of the inquiry may be represented and may examine, cross-examine, and re-examine a person summoned according to ordinary practice.
The statement of a person examined under this section must be recorded in a document, signed by the person in the presence of the Judge, and delivered to the Commissioner. The statement does not form part of court records.
For offences under this section, see section 143F.

Notes

Section 17J: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).