Inland Revenue Department Amendment Act (No. 2)
Inland Revenue Department Amendment Act (No. 2)
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Inland Revenue Department Amendment Act (No. 2)
Inland Revenue Department Amendment Act (No. 2)
Public Act |
1991 No 81 |
|
Date of assent |
1 August 1991 |
|
Contents
An Act to amend the Inland Revenue Department Act 1974
BE IT ENACTED by the Parliament of New Zealand as follows:
1 Short Title and commencement
(1)
This Act may be cited as the Inland Revenue Department Amendment Act (No. 2) 1991, and shall be read together with and deemed part of the Inland Revenue Department Act 1974 (hereinafter referred to as the principal Act).
(2)
This Act shall come into force on the 1st day of August 1991.
2 Officers to maintain secrecy
Section 13(4) of the principal Act is hereby amended by inserting, after paragraph (ba) (as inserted by section 2(1) of the Inland Revenue Department Amendment Act 1989), the following paragraph:
“(bb)
Communicating to any person, being an officer, employee, or agent of the Department of Social Welfare, any information—
“(i)
Which the person is authorised by the Director-General of Social Welfare to receive; and
“(ii)
Which is communicated for the purposes of section 13a of this Act:”.
3 Disclosure of information to Department of Social Welfare
The principal Act is hereby amended by inserting, after section 13, the following section:
“13a
“(1)
In this section, unless the context otherwise requires,—
“‘Authorised officer’, in relation to the Department of Social Welfare, means any officer, employee, or agent of that Department who is authorised by the Director-General of Social Welfare to receive information supplied by the Commissioner pursuant to this section:
“‘Entitlement card’ means a card issued pursuant to regulations made under section 132a of the Social Security Act 1964.
“(2)
The purpose of this section is to facilitate the exchange of information between the Department and the Department of Social Welfare for the purposes of enabling the Director-General of Social Welfare to issue entitlement cards.
“(3)
For the purposes of this section, on request from the Director-General of Social Welfare, the Commissioner may supply to any. authorised officer of the Department of Social Welfare all or any of the following information that is held by the Department in relation to a credit of tax under Part XIa of the Income Tax Act 1976 for the year ending with the 31st day of March 1991:
“(a)
The names and addresses of persons in receipt of that credit of tax; and
“(b)
The number of children to which that credit of tax relates; and
“(c)
The amount of that credit of tax.
“(4)
The provisions of this section shall apply notwithstanding any other provision of this Act.”
4 Further secrecy requirements
(1)
Section 15(1) of the principal Act (as amended by section 2(3) of the Inland Revenue Department Act 1989) is hereby amended by inserting, after the expression “paragraph (ba)”
, the expression “or paragraph (bb)”
.
(2)
Section 15(5) of the principal Act is hereby amended by inserting, after paragraph (a), the following paragraph:
“(aa)
Where it is given by any person referred to in section 13(4)(bb) of this Act (being an officer or employee or agent of the Department of Social Welfare), be kept by that Department as a permanent record; and”.
5 Expiry of this Act
This Act shall expire with the close of the 31st day of March 1992, and on the 1st day of April 1992—
(a)
This Act shall be deemed to have been repealed; and
(b)
The amendments to the principal Act made by this Act shall cease to have effect.
This Act is administered in the Inland Revenue Department.
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Versions
Inland Revenue Department Amendment Act (No. 2)
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