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Land Transfer Act 2017

Dealings in estates and interests in land - Transfers, transmissions, and vesting - Tax statement required for registration of instrument to transfer some estates in land

83: Other provisions concerning use of tax information

You could also call this:

"Sharing Tax Info Without Revealing Who You Are"

Illustration for Land Transfer Act 2017

The chief executive can share tax information with you, but only if it does not identify a particular person. They can give you this information after you ask for it in writing. The information must be given in a way that you cannot identify any person or transaction. The chief executive cannot share identifying information, which includes your name or IRD number. Identifying information also includes a number from another country that is like an IRD number. The government can decide what other tax information is identifying information. You can find more information by looking at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6614242

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6635227.

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Topics:
Money and consumer rights > Taxes
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82A: Chief executive must supply tax information to Statistician, or

"The boss of a government department must share tax information with the Statistician when asked."

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84: Certifier and chief executive must hold tax statement and provide copies, or

"Keep and share tax statements with the Commissioner if asked"

Part 3Dealings in estates and interests in land
Transfers, transmissions, and vesting: Tax statement required for registration of instrument to transfer some estates in land

83Other provisions concerning use of tax information

  1. The chief executive may release tax information, other than identifying information, that is held by Land Information New Zealand, or give that information to any person as soon as practicable after receiving a request in writing from the person, provided that information is given—

  2. in aggregate form only; and
    1. in a manner that prevents any particular person, estate in land, or transaction from being identified.

      1. In this section, identifying information means any of the following (if it is part of the prescribed tax information):

      2. a person’s name:
        1. a person’s IRD number:
          1. a person’s number in another jurisdiction that is equivalent to an IRD number:
            1. any other tax information declared to be identifying information by regulations made under this Act.

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              Notes
              • Section 83(1): amended, on , by section 199(1) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
              • Section 83(2): inserted, on , by section 199(2) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).