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Tax Administration Act 1994

Transitional provisions and savings

227F: Transitional provisions related to information disclosures

You could also call this:

"Rules to help you understand new tax laws"

Illustration for Tax Administration Act 1994

When new tax laws come into force, you need to understand how they work. The new laws are based on old laws, but with some changes. If something is unclear, you can look at the old law to help you understand the new one. If a new law is amended, the old rules do not apply from the date the amendment starts. You can find more information about permitted disclosures in schedule 7. The general rule is that confidentiality applies to sensitive revenue information, as set out in section 18. The rules about confidentiality and disclosures are important to follow. You can look at the old laws to help you understand the new ones. This will help you know what to do when it comes to tax laws.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS185573.

Topics:
Money and consumer rights > Taxes
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"Temporary rules for sharing information about special tax certificates"

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227G: Transitional provision related to individuals’ income information, or

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Part 14Transitional provisions and savings

227FTransitional provisions related to information disclosures

  1. Subpart 3A, sections 16 to 17K are sections 16 to 19, 21 and 21BA of the Tax Administration Act 1994 in rewritten form and are intended to have the same effect. Subsection (3) overrides this subsection.

  2. Unless a limit in subsection (3) applies, in circumstances where the meaning of a taxation law that comes into force at the commencement of this Act (the new law) is unclear or gives rise to absurdity,—

  3. the wording of a taxation law that is replaced in part by section 13C of this Act and that corresponds to a new law (the old law) must be used to determine the correct meaning of the new law; and
    1. it can be assumed that a corresponding old law provision exists for each new law provision.

      1. Subsections (1) and (2) do not apply in the case of a new law that is amended after the commencement of this Act, with effect from the date on which the amendment comes into force.

      2. For the avoidance of doubt, in relation to permitted disclosures under schedule 7, the authorisation of a specific disclosure under an exception set out in the schedule does not affect the general rule that confidentiality, as set out in section 18, applies only to sensitive revenue information.

      Notes
      • Section 227F: inserted, on , by section 106 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).