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Legislation Act 2019

Drafting and publishing of legislation - Drafting and publishing legislation - Key drafting responsibilities

68: Power to authorise IRD to draft Inland Revenue Bills

You could also call this:

"The Governor-General can allow the Inland Revenue Department to create tax laws."

The Governor-General can let the Inland Revenue Department write bills about taxes. This happens when the Attorney-General recommends it and the Governor-General agrees. You can find more information about this in the Legislation Act 2019.

The Governor-General's decision can have exceptions, which means some things might not be allowed. The decision is a type of law called secondary legislation, which has its own rules for publication. When you see "Inland Revenue Bills", it means bills that will become laws about taxes, managed by the Inland Revenue Department.

The "responsible Minister" is the government minister in charge of the Inland Revenue Department. You can compare this to an earlier law, section 60 of the 2012 Act, to see how it has changed.

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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM7298347.

Topics:
Government and voting > Government departmentsMoney and consumer rights > Taxes
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Part 3Drafting and publishing of legislation
Drafting and publishing legislation: Key drafting responsibilities

68Power to authorise IRD to draft Inland Revenue Bills

  1. The Governor-General may, by Order in Council made on the recommendation of the Attorney-General, authorise the Inland Revenue Department to draft Inland Revenue Bills that the responsible Minister directs.

  2. The Order in Council may state exceptions to the authorisation.

  3. The Order in Council is secondary legislation (see this Part for publication requirements).

  4. In this section,—

    Inland Revenue Bills means Bills, or parts of Bills, intended to become Acts, or parts of Acts, administered by the Inland Revenue Department

      responsible Minister means the Minister of the Crown who is responsible for the Inland Revenue Department.

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      Notes