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Tax Administration Act 1994

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

18G: Disclosures to persons and their representatives

You could also call this:

"Getting your own tax information"

Illustration for Tax Administration Act 1994

You can find out sensitive revenue information about yourself. Section 18 does not stop this from happening. You can also choose a representative to get this information, as outlined in part B of schedule 7.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS181151.

Topics:
Money and consumer rights > Taxes
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18F: Regulations for information-sharing for public services purposes, or

"Rules for Sharing Information to Help Public Services"

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18H: Disclosures to other agencies for certain specified purposes, or

"When the government can share private tax info with other agencies"

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

18GDisclosures to persons and their representatives

  1. Section 18 does not apply to a disclosure of sensitive revenue information made to a person in relation to whom the information is held. The disclosure may be made to the person and also to the person’s representative as set out in schedule 7, part B.

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