Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Bill

  • enacted
73 Section 81 amended (Officers to maintain secrecy)


After section 81(4)(gba), insert:


communicating to a person referred to in section 209A(2) of the Student Loan Scheme Act 2011 any information specified in subsection (3) of that section for the purposes set out in subsection (1) of that section:


After section 81(4)(o), insert:


communicating to a relevant professional body appropriate details of a failure by 1 of its members to satisfy, as agent, a person’s liability to pay RLWT in accordance with the RLWT rules: