Tax Administration Act 1994

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81BA Government agency communication

(1)

Despite section 81, the Commissioner may communicate information held by the Inland Revenue Department to another government agency if it is reasonable and practicable for the Commissioner to retrieve the information, and—

(a)

the government agency is lawfully able to collect the information, but the provision, collection, and verification of the information to or by the government agency is inefficient; and

(b)

the government agency and the nature, type, or class of the information are specified in an Order in Council made under subsection (2); and

(c)

the communication of the information complies with the conditions specified in an Order in Council made under subsection (2); and

(d)

the Commissioner and the government agency have entered into a memorandum that states the purpose of the communication of the information, the use that may be made of the information, and the arrangements for the control, security, subsequent disclosure, and accuracy of the information, including access to it by taxpayers, as well as providing for the monitoring of the arrangements by the Privacy Commissioner or otherwise.

(2)

The Governor-General may from time to time, by Order in Council made on the recommendation of the Minister of Revenue, specify the following, for the purposes of subsection (1):

(a)

a government agency to whom the Commissioner may communicate information, and the nature, type, or class of the information that may be communicated to that government agency:

(b)

the conditions that a government agency specified under paragraph (a) and the Commissioner must comply with for the communication of the information specified under paragraph (a), including a date from which or in relation to which the communication may take place.

(3)

Before recommending the making of an Order in Council under subsection (2), the Minister of Revenue must—

(a)

decide that the communication of the information under the proposed Order in Council will not unduly inhibit the provision of further information to Inland Revenue in the future; and

(b)

consult—

(i)

the Privacy Commissioner; and

(ii)

the government agency that may be affected by the proposed Order in Council; and

(iii)

any organisation considered by the Minister of Revenue to represent the interests likely to be substantially affected by the proposed Order in Council; and

(c)

take the results of the consultation under paragraph (b) into account.

(4)

After the expiry of 5 years, but before the expiry of 6 years, after the commencement of subsection (2), the Commissioner must—

(a)

review the operation of this section; and

(b)

assess the impact of this section, in consultation with the Privacy Commissioner; and

(c)

consider whether any amendments to the law are necessary or desirable and, in particular, whether this section is needed; and

(d)

report the findings to the Minister of Revenue.

(5)

The Minister of Revenue must present a copy of a report provided under subsection (4) to the House of Representatives as soon as practicable after receiving it.

(6)

The communication of information under this section is not subject to the Privacy Act 1993.

Section 81BA: inserted, on 29 August 2011, by section 163 of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).