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Tax Administration Act 1994

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

18E: Disclosures made under information-sharing arrangements

You could also call this:

"Sharing sensitive information with others under special agreements"

Illustration for Tax Administration Act 1994

You can share sensitive information under certain agreements. The Commissioner can share information under an approved agreement. This agreement must follow the rules set out in the Privacy Act 2020. You can also share information under an agreement made for public services purposes. This agreement must relate to sensitive revenue information and specify conditions for security and use. The Commissioner must consult the Privacy Commissioner and get consent from the person or entity before sharing the information. The Commissioner must assess the likely provenance of the data proposed to be shared. They must also consider whether particular conditions are required for the security and use of the information. In this context, a public service means a public function or duty conferred or imposed on an agency by law or government policy. An agency has the meaning given in section 138 of the Privacy Act 2020. You can find more information about this in section 18 and section 18F. The Commissioner can enter into an agreement to share certain information if it meets certain conditions.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS181144.

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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."

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18F: Regulations for information-sharing for public services purposes, or

"Rules for Sharing Information to Help Public Services"

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

18EDisclosures made under information-sharing arrangements

  1. Section 18 does not apply to a disclosure of sensitive revenue information and other information, as applicable, that is made for the purpose of a disclosure under—

  2. an approved agreement under subsection (2):
    1. an agreement made under subsection (3):
      1. regulations made under section 18F.

        1. The Commissioner may provide information under an information-sharing agreement approved by an Order in Council made under section 145 of the Privacy Act 2020. The information-sharing agreement—

        2. may relate to information that is sensitive revenue information, being personal information and other non-personal information:
          1. may extend a restricted information-sharing provision in an Inland Revenue Act, as contemplated by the Privacy Act 2020, without further authority than this section:
            1. includes an existing approved information-sharing agreement made under the authority of this Act that continues to be in force.

              1. The Commissioner may enter into an agreement to share certain information if—

              2. the agreement—
                1. is made for public services purposes; and
                  1. relates to the disclosure of sensitive revenue information held about a person or entity; and
                    1. specifies appropriate conditions for the security and use of the information; and
                      1. stipulates a process to ensure the consent is properly obtained and recorded; and
                      2. the Commissioner has consulted the Privacy Commissioner on the terms of the agreement, and the Privacy Commissioner agrees that the disclosure is appropriate; and
                        1. the person or entity consents to the disclosure of the information.

                          1. Before proposing a new information-sharing agreement under subsection (2), a new consent agreement under subsection (3), or new regulations under section 18F, the Commissioner must—

                          2. inquire into, and make an assessment of, the likely provenance of the types of data proposed to be shared; and
                            1. consider whether particular conditions are required to be specified for the security and use of the information.

                              1. In this section and sections 16B and 18F, public service means a public function or duty that is conferred or imposed on an agency described in subsection (6)—

                              2. by or under law; or
                                1. by a policy of the government.

                                  1. For the purposes of this section and section 18F, agency has the meaning given in section 138 of the Privacy Act 2020.

                                  Notes
                                  • Section 18E: 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 18E(2): amended, on , by section 217 of the Privacy Act 2020 (2020 No 31).
                                  • Section 18E(2)(b): amended, on , by section 217 of the Privacy Act 2020 (2020 No 31).
                                  • Section 18E(6): replaced, on , by section 217 of the Privacy Act 2020 (2020 No 31).