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Tax Administration Act 1994

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

18I: Disclosures for international purposes

You could also call this:

"Sharing tax information with other countries"

Illustration for Tax Administration Act 1994

You can disclose sensitive revenue information for international purposes. This is allowed when the Commissioner has an international obligation, as set out in schedule 7, part D. The rules in section 18 do not apply to these disclosures.

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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=LMS181159.

Topics:
Money and consumer rights > Taxes
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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"

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18J: Disclosures for risk of harm purposes, or

"Sharing secrets to keep people safe"

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

18IDisclosures for international purposes

  1. Section 18 does not apply to a disclosure of sensitive revenue information that is made for the purposes of an international obligation of the Commissioner as set out in schedule 7, part D.

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