Tax Administration Act 1994

Information, record-keeping, and returns - Commissioner’s powers to obtain information - Use of information

17M: Use of information

You could also call this:

"How the Commissioner can use and share the information they get"

Illustration for Tax Administration Act 1994

The Commissioner can use information they get from the Tax Administration Act for certain purposes. You need to know the Commissioner can use this information to carry out their jobs under the Inland Revenue Acts. The Commissioner can also use information from the Inland Revenue Acts to carry out their jobs under the Tax Administration Act. The Commissioner's use of information includes sharing it with others when allowed. You should understand that using information includes using it again. The Commissioner can re-use the information they have. The Commissioner's jobs include carrying out the rules of the Tax Administration Act and other Inland Revenue Acts. You can find more information about the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 at the https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS55315. The Commissioner has the power to use and re-use the information they get from these Acts.

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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=LMS181119.

Topics:

Money and consumer rights > Taxes

17L: Regulations providing for regular collection of bulk data, or

"Rules for collecting lots of information from people"

18: Confidentiality of sensitive revenue information, or

"Keeping sensitive tax information secret"

Part 3Information, record-keeping, and returns
Commissioner’s powers to obtain information: Use of information

17MUse of information

Despite anything in any other Act, nothing prevents the Commissioner from—
using information obtained under this Act for the purposes of—
1. carrying into effect any of the Inland Revenue Acts:
2. carrying out or supporting a function lawfully conferred on the Commissioner; or
using information obtained under any of the Inland Revenue Acts for the purposes of—
1. carrying into effect the provisions of this Act:
2. carrying out or supporting a function lawfully conferred on the Commissioner.

For the purposes of subsection (1), the use of information by the Commissioner includes its use in a permitted disclosure.
In this section, the use of information includes the re-use of the information.

Notes

Section 17M: 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).