17LRegulations providing for regular collection of bulk data

1. This section provides a regulation-making power in relation to the administration of this Act and the other Inland Revenue Acts to authorise the Commissioner to collect bulk information in the form of datasets from a person who is the holder of the information if the collection of the information is considered necessary or relevant for a purpose relating to the administration or enforcement of a matter arising from or connected with a function lawfully conferred on the Commissioner.

2. The Governor-General may, by Order in Council on the recommendation of the Minister of Revenue, make regulations—

3. authorising the Commissioner to collect on a continuing and regular basis, information in the form of datasets from a person, or a class of persons:
4. prescribing—
   1. the type of information that may be collected:
   2. the person or the class of persons to whom the regulations apply:
   3. the frequency of reporting by the person or class of persons:
   4. the form of the information:
   5. the specifications for the reporting method that must be used:
5. setting out the way in which the information is necessary for the purposes set out in subsection (1):
6. specifying a person or class of persons who may be given an exemption from some or all of a requirement under paragraph (a), (b), or (c):
7. prescribing how provisions of this Act or another Inland Revenue Act must be applied or modified for the purpose set out in section 17B.

8. An order under this section is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).

9. The Minister may recommend the making of regulations under this section only if satisfied that—

10. the regulations are necessary for a purpose relating to—
    1. the administration or enforcement of any of the Inland Revenue Acts:
    2. the administration or enforcement of any matter arising from or connected with a function lawfully conferred on the Commissioner; and
11. the proposed use of the information is consistent with the purposes of the Inland Revenue Acts; and
12. the type and quantity of information collected is no more than is necessary for a purpose relating to—
    1. the administration or enforcement of any of the Inland Revenue Acts:
    2. the administration or enforcement of any matter arising from or connected with a function lawfully conferred on the Commissioner; and
13. the regulations do not unreasonably impinge on the privacy of individuals, and contain safeguards that adequately protect the privacy of individuals; and
14. a consultative process has been undertaken that—
    1. includes the distribution of draft regulations and an explanation of the way in which the regulations would meet the requirements of paragraphs (a), (b), (c), and (d) to the Privacy Commissioner, information holders, and other persons or organisations with whom the Commissioner considers it is reasonable to consult for the purposes of this section; and
    2. provides a period of consultation of at least 6 weeks.

15. Within the period of time set out in subsection (5), the Commissioner must—

16. review the operation of this section; and
17. assess the impact of this section, in consultation with the Privacy Commissioner; and
18. consider whether amendments to the law are necessary or desirable, and in particular, whether this section is needed; and
19. report the findings to the Minister of Revenue.

20. The review must occur after the expiry of 5 years from the commencement of this section but before the expiry of 6 years from the commencement of this section.