Tax Administration Act 1994

Commissioner and department - Care and management of tax system - Remedial powers

6F: Consultation on proposed modifications and exemptions

You could also call this:

"When the government wants to make a tax change, they must talk to affected people and listen to their thoughts."

Illustration for Tax Administration Act 1994

You need to know what happens when the Minister of Revenue wants to make a change or the Commissioner wants to give an exemption. They must talk to people who will be affected by the change or exemption. They have to give them information about the proposed change or exemption and explain how it meets the requirements of section 6D or section 6E. You will have at least 6 weeks to give your thoughts on the proposed change or exemption. This is so you can think about it and tell the Minister or Commissioner what you think. They might not always give you 6 weeks if they think it is very urgent. The Minister or Commissioner can decide to make the change or give the exemption without talking to you if they think it is very urgent. They have to be satisfied that it is really urgent before they can do this. This means they have to think it is very important to make the change or give the exemption quickly.

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This page was last updated on 28 November 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS222064.

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6E: Exemptions granted by Commissioner, or

"When the Tax Rules Don't Quite Fit, the Commissioner Can Grant You an Exemption"

6G: Meaning of obvious error, or

"What is an obvious error in a law?"

Part 2Commissioner and department
Care and management of tax system: Remedial powers

6FConsultation on proposed modifications and exemptions

Before the Minister of Revenue recommends that a modification be made under section 6D, or the Commissioner grants an exemption under section 6E, a consultative process must be undertaken that includes the distribution, to persons or representatives of persons that it is considered reasonable to consult for the particular purpose, of—
the proposed modification or exemption, as applicable; and
an explanation of the way in which, as applicable,—
1. the modification would comply with the requirements of section 6D(5):
2. the exemption would comply with the requirements of section 6E(2).

The consultative process must provide a period of consultation of at least 6 weeks.
Despite subsections (1) and (2), the Minister or Commissioner, as applicable, may, if satisfied that a case of urgency exists, either reduce the period of consultation or dispense with the consultative process in relation to a modification or an exemption.

Notes

Section 6F: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).