Serious Fraud Office Act 1990

2 Interpretation

In this Act, unless the context otherwise requires,—

corporation means a body of persons, whether incorporated or not, and whether incorporated or established in New Zealand or elsewhere

designated member means the Director and any other employee of the Serious Fraud Office who is designated by the Director as a person whose position in the Office enables him or her to exercise the powers conferred by this Act

Director means the Director of the Serious Fraud Office

document means a document in any form whether signed or initialled or otherwise authenticated by its maker or not; and includes—

(a)

any writing on any material:

(b)

any information recorded or stored by means of any tape recorder, computer, or other device; and any material subsequently derived from information so recorded or stored:

(c)

any label, marking, or other writing that identifies or describes any thing of which it forms part, or to which it is attached by any means:

(d)

any book, map, plan, graph, or drawing:

(e)

any photograph, film, negative, tape, or other device in which 1 or more visual images are embodied so as to be capable (with or without the aid of some other equipment) of being reproduced

employee, in relation to the Serious Fraud Office,—

(a)

means the Director and any other person employed by the Serious Fraud Office, whether paid by salary, wages, or otherwise:

(b)

includes, for the period of his or her secondment, any person seconded to the Serious Fraud Office from any other department or other employer:

(c)

does not include a person appointed under section 34

information includes data, documents, and forecasts

inland revenue offence means—

(a)

any offence against any Act specified in the Schedule of the Tax Administration Act 1994; and

(b)

any offence against any Act in relation to any tax imposed or payable, or any refund made or claimed, under any of the Acts specified in the Schedule of the Tax Administration Act 1994

Judge means any Judge of the High Court or the District Court

member, in relation to the Serious Fraud Office,—

(a)

means any employee of the Serious Fraud Office; and

(b)

includes, for the purposes of any particular investigation, any person who is deemed to be a member in accordance with section 34(2)

person includes a body of persons whether incorporated or not

place includes any premises, building, aircraft, ship, carriage, vehicle, box, or receptacle

prescribed means prescribed by regulations made under this Act

protected information means any information that is protected from disclosure—

(a)

under section 36; or

(b)
(c)

under any other Act,—

but does not include—

(d)

information that has been lawfully released under any other Act in circumstances where the person to whom it has been released is under no obligation to maintain secrecy in respect of the information; or

(e)

information that has ceased to be protected information in accordance with section 43

serious or complex fraud includes a series of connected incidents of fraud which, if taken together, amount to serious or complex fraud.

Section 2 Inland Revenue offence paragraph (a): amended, on 1 April 1995 (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).

Section 2 Inland Revenue offence paragraph (b): amended, on 1 April 1995 (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).

Section 2 protected information paragraph (b): amended, on 1 April 1995 (applying with respect to the tax on income derived in 1995–96 and subsequent income years), by section YB 1 of the Income Tax Act 1994 (1994 No 164).