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Tax Administration Act 1994

Penalties - Criminal penalties

143EB: Offences related to disclosure of certain information by employers and directors

You could also call this:

"Breaking the law by sharing secret tax information as an employer or director"

Illustration for Tax Administration Act 1994

You can commit an offence if you are an employer or director and you disclose certain information about revenue laws that you learned from the Commissioner, unless it's to carry out the law. You can find out what these revenue laws are by looking at section 16C(1)(a) to (c). This information is related to what is said in section 143E(1) or (2). If you are found guilty of this offence, you could face imprisonment for up to 6 months, or a fine of up to $15,000, or both. You should be aware of these rules to avoid any problems.

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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=LMS185136.

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Money and consumer rights > TaxesWork and jobs > Worker rightsCrime and justice > Criminal law
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143E: Offences related to disclosure of certain information to employees, or

"Breaking rules about sharing tax information with employees can lead to fines"

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Part 9Penalties
Criminal penalties

143EBOffences related to disclosure of certain information by employers and directors

  1. A person referred to in section 143E(1) or (2) as the employer or the director commits an offence if they disclose information on matters relating to a revenue law described in section 16C(1)(a) to (c) that comes to their knowledge through the agency of the Commissioner unless the disclosure is for the purpose of carrying into effect the relevant revenue law.

  2. A person who is convicted of an offence under this section is liable to—

  3. imprisonment for a term not exceeding 6 months; or
    1. a fine not exceeding $15,000; or
      1. both.

        Notes
        • Section 143EB: inserted, on , by section 101 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).