Tax Administration Amendment Act 2006

Tax Administration Amendment Act 2006

Public Act2006 No 14
Date of assent9 April 2006

Note

This Act is administered by the Inland Revenue Department.


The Parliament of New Zealand enacts as follows:

1 Title
  • This Act is the Tax Administration Amendment Act 2006.

2 Commencement
  • This Act comes into force on the day after the date on which it receives the Royal assent.

3 Principal Act amended
4 Disclosure of certain information in relation to fines defaulters
  • (1) Section 85A(4) is amended by repealing paragraph (c) and substituting the following paragraphs:

    • (c) the telephone number of the fines defaulter; and

    • (d) the name of the employer of the fines defaulter; and

    • (e) the address of the employer of the fines defaulter; and

    • (f) the telephone number of the employer of the fines defaulter.

    (2) Section 85A(6) is amended by repealing the definitions of fines defaulter and fines defaulter information and substituting the following definitions:

    fines defaulter means any person who is in default in the payment of—

    • (a) a fine within the meaning of section 79 of the Summary Proceedings Act 1957:

    • (b) an amount of reparation as defined in section 145D of the Sentencing Act 2002:

    • (c) a fine or other sum of money to which any of sections 19 to 19E of the Crimes Act 1961 applies:

    • (d) a fine to which any of sections 43 to 46 of the Misuse of Drugs Amendment Act 1978 applies

    fines defaulter information

    • (a) means information that identifies a fines defaulter; and

    • (b) includes—

      • (i) the name, address, and telephone number of the fines defaulter; and

      • (ii) the name, address, and telephone number of the employer of the fines defaulter.


Legislative history

14 May 2003Introduction (Bill 41-1)
19 June 2003First reading and referral to Law and Order Committee
26 July 2004Reported from Law and Order Committee (Bill 41-2)
14 June 2005, 23 June 2005, 22 March 2006, 28 March 2006Committee of the whole House
30 March 2006Third reading
28 March 2006Divided from the Courts and Criminal Matters Bill (Bill 41-2) as Bill 41-3I
30 March 2006Third reading