Part 3Levy
Returns, records, and information: Confidentiality
97Confidentiality of information and documents
This section applies to—
- information and documents provided to FENZ under sections 93 and 95:
- information derived from information and documents referred to in paragraph (a).
FENZ must not publish or disclose any information or document to which this section applies unless—
- the information or document is available to the public under any enactment or is otherwise publicly available; or
- the information is in a statistical or summary form; or
- the publication or disclosure of the information or document is for the purposes of, or in connection with, the performance or exercise of any function, duty, or power conferred or imposed on FENZ by this Act or any other enactment; or
- the publication or disclosure of the information or document is to a person who FENZ is satisfied has a proper interest in receiving the information or document; or
- the publication or disclosure of the information or document is with the consent of the person to whom the information or document relates or of the person to whom the information or document is confidential.
FENZ must not publish or disclose, or direct an authorised person to publish or disclose, any information or document under subsection (2)(c) unless FENZ is satisfied that appropriate protections are or will be in place for the purpose of maintaining the confidentiality of the information or document (in particular, information that is personal information within the meaning of the Privacy Act 2020).
Compare
- 2011 No 5 s 59
Notes
- Section 97(3): amended, on , by section 217 of the Privacy Act 2020 (2020 No 31).

