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New Zealand law explained for everyone

Goods and Services Tax Act 1985

General provisions

79: Disclosure of information

You could also call this:

"Sharing your tax information with government agencies"

Illustration for Goods and Services Tax Act 1985

When you deal with the government about taxes, you might give them some information. The people who work for the government, like the Commissioner of Inland Revenue or the chief executive of the New Zealand Customs Service, can share this information with each other if it helps them do their job. They can share it to make sure everyone follows the rules of the Goods and Services Tax Act.

You might wonder who can see this information. The people who are allowed to see it are the ones who are supposed to have it, like the Commissioner of Inland Revenue or the chief executive of the New Zealand Customs Service. They can also use it in court if they need to.

The rules about sharing information were changed on 1 October 1996 by section 289(1) of the Customs and Excise Act 1996. This change affected what the chief executive of the New Zealand Customs Service can do. It is part of the laws that govern how taxes work in New Zealand.

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This page was last updated on

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM85543.

Topics:
Money and consumer rights > Taxes
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Part 11General provisions

79Disclosure of information

  1. No obligation as to secrecy or other restriction upon the disclosure of information imposed by any enactment or otherwise shall prevent either—

  2. the Commissioner of Inland Revenue or any officer authorised in that behalf; and
    1. the chief executive of the New Zealand Customs Service or any officer of Customs authorised in that behalf,—
        1. from disclosing to each other information obtained for revenue-gathering purposes and which is required to be disclosed by the persons authorised by this subsection for the same purpose to give effect to the provisions of this Act.

      1. Information obtained pursuant to subsection (1) shall not be disclosed except—

      2. to the persons authorised under that subsection; or
        1. for the purpose of any proceedings connected with a matter in relation to which those persons so authorised perform their duties.

          Notes
          • Section 79(1)(b): amended, on , by section 289(1) of the Customs and Excise Act 1996 (1996 No 27).