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Tax Administration Act 1994

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

18B: Requirements for revenue officers and other persons

You could also call this:

"Keeping Tax Information Secret"

Illustration for Tax Administration Act 1994

You need to keep information secret if you work with taxes. Before you start working, you must sign a declaration of confidentiality. This is a promise to keep tax information secret. You might get access to sensitive revenue information if you are not a revenue officer. In this case, you must complete a certificate of confidentiality. The person or organisation you work for must keep this certificate. You can make your declaration to the Commissioner, a revenue officer, or someone who can take statutory declarations. If you already made a declaration under an earlier rule, you do not need to make another one. If you are not a revenue officer and you already completed a certificate under an earlier rule, you do not need to complete another one. This rule is to help keep tax information secret.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS181130.

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

18BRequirements for revenue officers and other persons

  1. For the purposes of section 18(1), before a revenue officer performs their first official duty as an officer, they must complete a declaration of confidentiality as prescribed by the Commissioner.

  2. For the purposes of section 18(2), a person, other than a revenue officer, who acquires, obtains, or has access to sensitive revenue information must complete a certificate of confidentiality as prescribed by the Commissioner. The certificate must be kept in a form acceptable to the Commissioner by the person, entity, or agency that employs, appoints, or contracts services from the person.

  3. The declaration under subsection (1) may be made before—

  4. the Commissioner; or
    1. a revenue officer; or
      1. a person authorised by or under the Oaths and Declarations Act 1957 to take statutory declarations.

        1. A revenue officer who has made a declaration described in subsection (1) under an earlier taxation secrecy or fidelity provision corresponding to this provision, or who was treated as making that declaration under an earlier provision, is treated as having made a declaration under this section.

        2. A person other than a revenue officer who has completed a certificate as described in subsection (2) under an earlier taxation secrecy or fidelity provision corresponding to this provision, or who was treated as completing that certificate under an earlier provision, is treated as having completed a certificate under this section.

        Notes
        • Section 18B: inserted, on , by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).
        • Section 18B(2): amended (with effect on 18 March 2019), on , by section 164 of the Taxation (Annual Rates for 2022–23, Platform Economy, and Remedial Matters) Act 2023 (2023 No 5).