Plain language law

New Zealand law explained for everyone

Tax Administration Act 1994

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

18J: Disclosures for risk of harm purposes

You could also call this:

"Sharing secrets to keep people safe"

Illustration for Tax Administration Act 1994

You can find information about disclosures for risk of harm purposes in the Tax Administration Act 1994. Section 18 does not apply when you need to disclose sensitive revenue information to prevent a serious threat to public health, public safety, a person's life, or a person's health. The Commissioner decides what a serious threat is by looking at how likely the threat is, how severe it would be, and when it might happen.

This text is automatically generated. It might be out of date or be missing some parts. Find out more about how we do this.

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=LMS181163.

Topics:
Health and wellbeing > Public healthCrime and justice > Police and safety
Previous

18I: Disclosures for international purposes, or

"Sharing tax information with other countries"

Next

18K: Commissioner to notify Minister where funds of gift-exempt body applied for non-charitable purpose, etc, or

"Commissioner must tell Minister if charity funds are used for non-charitable purposes"

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

18JDisclosures for risk of harm purposes

  1. Section 18 does not apply to a disclosure of sensitive revenue information that is made when disclosure is necessary to prevent or lessen a serious threat to—

  2. public health or public safety:
    1. the life or health of a person.

      1. For the purposes of this section, serious threat means a threat that the Commissioner reasonably believes to be serious having regard to—

      2. the likelihood of the threat being realised; and
        1. the severity of the consequences if the threat is realised; and
          1. the time at which the threat may be realised.

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