6A Commissioner of Inland Revenue

(1)

The person appointed as chief executive of the department under the State Sector Act 1988 is designated the Commissioner of Inland Revenue.

(2)

The Commissioner is charged with the care and management of the taxes covered by the Inland Revenue Acts and with such other functions as may be conferred on the Commissioner.

(3)

In collecting the taxes committed to the Commissioner’s charge, and notwithstanding anything in the Inland Revenue Acts, it is the duty of the Commissioner to collect over time the highest net revenue that is practicable within the law having regard to—

(a)

the resources available to the Commissioner; and

(b)

the importance of promoting compliance, especially voluntary compliance, by all taxpayers with the Inland Revenue Acts; and

(c)

the compliance costs incurred by taxpayers.

Section 6A: inserted, on 10 April 1995, by section 4 of the Tax Administration Amendment Act 1995 (1995 No 24).