81A Disclosure of information under approved information sharing agreement

Despite any other enactment in the Inland Revenue Acts, the Commissioner may supply information under an information sharing agreement approved by an Order in Council made under section 96J of the Privacy Act 1993 that is for the time being in force. The information sharing agreement may extend a restricted information sharing provision in an Inland Revenue Act, as contemplated by the Privacy Act 1993, without further authority than this section.

Section 81A: inserted, on 27 February 2013, by section 4 of the Tax Administration Amendment Act 2013 (2013 No 2).

Section 81A: amended, on 30 March 2017, by section 326 of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 81A: amended, on 24 February 2016, by section 256(a) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 81A: amended, on 24 February 2016, by section 256(b) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 81A: amended (with effect on 27 February 2013), on 30 June 2014, by section 157 of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).