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Tax Administration Act 1994

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

17K: Questions and statements made in inquiries

You could also call this:

"Answering Questions Honestly When Asked by the Court"

Illustration for Tax Administration Act 1994

You are asked questions when you are summoned and examined by the Commissioner under section 17I or a District Court Judge under section 17J. You must answer these questions even if your answer might get you in trouble. Your answers cannot be used against you in court, except if you are charged with perjury, which is lying under oath, and is covered by the Crimes Act 1961. You are paid for your time and travel when you are summoned. The Commissioner or the Judge decides how much you get. If you do not follow the rules, you might get in trouble, and you can find out more about this in section 143F. You have to tell the truth when you answer questions. The law is very clear about this.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS181106.

Topics:
Crime and justice > Courts and legal help
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"The Commissioner can ask a Judge to ask you questions about tax information."

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"Rules for collecting lots of information from people"

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

17KQuestions and statements made in inquiries

  1. This section applies when a person is summoned and examined by either the Commissioner under section 17I or a District Court Judge under section 17J.

  2. No person summoned or examined is excused from answering a question on the ground that the answer may incriminate them or render them liable to a penalty or forfeiture.

  3. A statement made by a person in answer to a question put to them is not admissible in criminal proceedings against the person, except on a charge of perjury. The provisions of the Crimes Act 1961 which relate to perjury are applicable to an inquiry by the Commissioner under section 17I.

  4. A person who has been summoned is entitled to receive an amount on account of travelling expenses and loss of time. The amount is a reasonable amount determined by the Commissioner or the Judge, as applicable.

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

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