Tax Administration Amendment Act 2011

  • not the latest version
Coat of Arms of New Zealand

Tax Administration Amendment Act 2011

Public Act2011 No 49
Date of assent22 July 2011
Commencementsee section 2

The Parliament of New Zealand enacts as follows:

1  Title
  • This Act is the Tax Administration Amendment Act 2011.

2  Commencement
  • (1) This Act (except section 4(7)) comes into force on the day after the date on which it receives the Royal assent.

    (2) Section 4(7) comes into force on the earlier of—

    • (a) a date appointed by the Governor-General by Order in Council; and

    • (b) the expiry of the period of 15 months that starts on the date on which this Act receives the Royal assent.

3  Principal Act amended
4  Disclosure of certain information in relation to fines defaulters
  • (1) Section 85A(1) is amended by omitting Department for Courts in each place where it appears and substituting in each case Ministry of Justice.

    (2) Section 85A(2) is amended—

    • (a) by omitting Department for Courts and substituting Ministry of Justice; and

    • (b) by omitting that Department and substituting that Ministry.

    (3) Section 85A(3) is amended by omitting Department for Courts and substituting Ministry of Justice.

    (4) Section 85A is amended by repealing subsection (4) and substituting the following subsections:

    • (4) If the Commissioner has information relating to the fines defaulter, the Commissioner may supply to an authorised officer of the Ministry of Justice all or any of the following information that is held by the Commissioner in relation to the fines defaulter:

      • (a) the last known address of the fines defaulter; and

      • (b) the last known telephone number of the fines defaulter; and

      • (c) the name of the last known employer of the fines defaulter; and

      • (d) the address of the last known employer of the fines defaulter; and

      • (e) the telephone number of the last known employer of the fines defaulter.

    • (4A) For each item of information to be supplied under subsection (4), the Commissioner must include the date when the information was most recently updated.

    (5) The definition of authorised officer in section 85A(6) is amended—

    • (a) by omitting Department for Courts and substituting Ministry of Justice; and

    • (b) by omitting that Department and substituting that Ministry.

    (6) The definition of chief executive in section 85A(6) is amended by omitting Department for Courts and substituting Ministry of Justice.

    (7) Section 85A(6) is amended by repealing the definition of fines defaulter and substituting the following definition:

    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) a fine to which section 19 of the Crimes Act 1961 applies:

    • (c) a fine to which section 43 or 45 of the Misuse of Drugs Amendment Act 1978 applies:

    • (d) a fine to which section 28I of the District Courts Act 1947 applies:

    • (e) any amount payable under section 138A(1) of the Sentencing Act 2002.


Legislative history

5 July 2011Divided from Courts and Criminal Matters Bill (Bill 147–2) by committee of the whole House as Bill 147–3T
7 July 2011Third reading
22 July 2011Royal assent

This Act is administered by the Inland Revenue Department.