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Tax Administration Act 1994

Information, record-keeping, and returns - Commissioner’s powers to obtain information - Particular information demands and inquiries

17GB: Commissioner may require information or production of documents for tax policy development

You could also call this:

"The Commissioner can ask for information to help make tax rules."

Illustration for Tax Administration Act 1994

The Commissioner can ask you to provide information to help develop tax policies. You must give the Commissioner any information they think is relevant for this purpose. The Commissioner cannot use this information against you in court, unless they get it from you another way, as stated in section 33 of the Taxation (Income Tax Rate and Other Amendments) Act 2020.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=LMS437229.

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"The government can ask big companies for information and they must provide it."

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Part 3Information, record-keeping, and returns
Commissioner’s powers to obtain information: Particular information demands and inquiries

17GBCommissioner may require information or production of documents for tax policy development

  1. A person must, when notified by the Commissioner that the person is required to provide information under this section, provide any information that the Commissioner considers relevant for a purpose relating to the development of policy for the improvement or reform of the tax system.

  2. The Commissioner must not use, as evidence in proceedings against a person, information provided by the person in response to a notice under subsection (1).

  3. Subsection (2) does not apply to any information subsequently obtained by the Commissioner under another section of this Act.

Notes
  • Section 17GB: inserted, on , by section 33 of the Taxation (Income Tax Rate and Other Amendments) Act 2020 (2020 No 65).