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Tax Administration Act 1994

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

18H: Disclosures to other agencies for certain specified purposes

You could also call this:

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

Illustration for Tax Administration Act 1994

You can find information about when the government can share sensitive revenue information with other agencies. Section 18 does not apply when this information is shared for certain purposes listed in schedule 7, part C. You can look at section 18 and part C for more details.

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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=LMS181155.

Topics:
Money and consumer rights > Taxes
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18G: Disclosures to persons and their representatives, or

"Getting your own tax information"

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18I: Disclosures for international purposes, or

"Sharing tax information with other countries"

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

18HDisclosures to other agencies for certain specified purposes

  1. Section 18 does not apply to a disclosure of sensitive revenue information to certain agencies when the disclosure is made for certain specified purposes as set out in schedule 7, part C.

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