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Tax Administration Act 1994

Information, record-keeping, and returns - Commissioner’s powers to obtain information - Permitted disclosures

18C: Permitted disclosures

You could also call this:

"When officials can share secret information"

Illustration for Tax Administration Act 1994

You can find exceptions to the confidentiality rule in sections 18D to 18J. These exceptions are called permitted disclosures. They are related to the rule set out in section 18.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS181136.

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18B: Requirements for revenue officers and other persons, or

"Keeping Tax Information Secret"

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18D: Disclosures made in carrying into effect revenue laws, or

"Sharing secret tax info is okay if it's for your job and you're trying to do the right thing."

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

18CPermitted disclosures

  1. Sections 18D to 18J provide exceptions to the rule of confidentiality set out in section 18. These exceptions are permitted disclosures.

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