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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

86: Disclosure of information between authorised persons

You could also call this:

"Sharing information with approved people to help with tax checks"

Illustration for Land Transfer Act 2017

You can share information with other authorised people. This is for certain purposes, like checking tax information. You can share information to help with tax. You can share information with other authorised people to check tax details. This is allowed under sections like 78, 80, 82, 82A, 83, and 84. An authorised person is someone who can share and get information. This includes the Commissioner of Inland Revenue and some Inland Revenue officers. It also includes the Statistician and some Statistics New Zealand employees. The chief executive of a department and some employees can also be authorised persons. Inland Revenue Acts refer to laws about tax, as defined in section 3(1) of the Tax Administration Act 1994.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM6640700.

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Topics:
Money and consumer rights > Taxes
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85: Status of tax information, or

"Keeping Tax Information Private"

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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

86Disclosure of information between authorised persons

  1. No obligation as to secrecy or other restrictions imposed by an enactment or otherwise on the disclosure of information prevents—

  2. an authorised person from disclosing tax information to another authorised person for the purpose of sections 78, 80, 82, 82A, 83, and 84; or
    1. an authorised person from disclosing to another authorised person any information for the purpose of verifying tax information; or
      1. an authorised person from disclosing to another authorised person any information for the purpose of administering the Inland Revenue Acts, to the extent that the administration of those Acts concerns tax information; or
        1. an authorised person from disclosing to another authorised person any information for the purpose of detecting, investigating, or prosecuting a potential offence under section 81.

          1. In this section,—

            authorised person means—

            1. the Commissioner of Inland Revenue or an Inland Revenue officer who is authorised by the Commissioner to disclose and receive information under this section; or
              1. the Statistician (as defined in section 6 of the Data and Statistics Act 2022) or an employee of Statistics New Zealand who is authorised by the Statistician to disclose and receive information under this section; or
                1. the chief executive or an employee of the department who is authorised by the chief executive to disclose and receive information under this section

                  Inland Revenue Acts has the meaning given in section 3(1) of the Tax Administration Act 1994.

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                  Notes
                  • Section 86(1)(a): amended, on , by section 201(1) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
                  • Section 86(2) authorised person paragraph (aa): inserted, on , by section 201(2) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).
                  • Section 86(2) authorised person paragraph (aa): amended, on , by section 107(1) of the Data and Statistics Act 2022 (2022 No 39).