Tax Administration Act 1994

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Part 4 Secrecy

81 Officers to maintain secrecy

(1)

An Inland Revenue officer must maintain, and must assist in maintaining, the secrecy of all matters relating to the legislation described in subsection (1C), and the officer must not communicate any such matter, except for the purpose of carrying into effect that legislation or under subsection (1B).

(1B)

Despite subsection (1), an Inland Revenue officer may communicate a matter if—

(a)

the communication is for the purpose of executing or performing a duty of the Commissioner, or for the purpose of supporting the execution or performance of such a duty; and

(b)

the Commissioner considers that such communication is reasonable with regard to the relevant purpose described in paragraph (a), and with regard to the following:

(i)

the Commissioner’s obligation at all times to use best endeavours to protect the integrity of the tax system; and

(ii)

the importance of promoting compliance by taxpayers, especially voluntary compliance; and

(iii)

any personal or commercial impact of the communication; and

(iv)

the resources available to the Commissioner; and

(v)

the public availability of the information.

(1BB)

An Inland Revenue officer does not breach subsection (1) in relation to a communication of a matter by an Inland Revenue officer who—

(a)

makes the communication to a person (the recipient) who is an Inland Revenue officer or a person to whom section 87 applies; and

(b)

makes the communication at a place, and in conditions relating to the secrecy of information, in which the Commissioner expects Inland Revenue officers to perform their duties; and

(c)

does not intend, and takes the care that is reasonable in the place and conditions to prevent, the receipt of the communication by the recipient.

(1C)

For the purposes of subsection (1), the legislation is—

(a)

the Inland Revenue Acts, or another Act that is or was administered by or in Inland Revenue:

(b)

the Accident Compensation Act 2001, the Accident Insurance Act 1998, the Accident Rehabilitation and Compensation Insurance Act 1992, or the Accident Compensation Act 1982:

(c)

the New Zealand Superannuation Act 1974:

(d)

any Act that imposes taxes or duties payable to the Crown.

(1D)

For the purposes of subsection (1), before an Inland Revenue officer performs their first official duty as an officer, they must make a declaration of secrecy and fidelity in the form prescribed by the Commissioner.

(1E)

The declaration may be made before—

(a)

the Commissioner; or

(b)

an officer of Inland Revenue; or

(c)

a person authorised by or under the Oaths and Declarations Act 1957 to take statutory declarations.

(1F)

An Inland Revenue officer who has made a declaration of secrecy or fidelity under an earlier taxation secrecy or fidelity section corresponding to this one, or who was treated as making such a declaration, is treated as having made a declaration to maintain secrecy and fidelity under this section.

(2)

[Repealed]

(3)

Without limiting the generality of subsections (1) and (1B), no officer of the department shall be required to produce in any court or tribunal any document or to divulge or communicate to any court or tribunal any matter or thing coming under the officer’s notice in the performance of the officer’s duties as an officer of the department, except when it is necessary to do so for the purpose of—

(a)

carrying into effect—

(i)

the Inland Revenue Acts, including all Acts, whether repealed or not, at any time administered by the department; or

(ii)

the Accident Compensation Act 1982 or the Accident Rehabilitation and Compensation Insurance Act 1992 or the Accident Insurance Act 1998 or the Accident Compensation Act 2001; or

(iii)

any other enactment imposing taxes or duties payable to the Crown; or

(b)

carrying into effect the powers, duties, and functions of the Commissioner under the New Zealand Superannuation Act 1974.

(4)

Nothing in subsection (1), (1B) or (3) shall be deemed to prohibit the Commissioner from—

(a)

communicating such information as is necessary for the purpose of any prosecution under any Act of the Parliament of New Zealand or under the law of any country or territory outside New Zealand, or such information as the Commissioner considers desirable for the purpose of any investigation into any suspected offence, being a prosecution or an investigation in relation to any misappropriation or attempted misappropriation by any person in respect of money payable by the department to another person or by any person in respect of money entrusted to that person by, for, or on behalf of, another person for payment to the department:

provided that no communication under this paragraph shall be made in respect of any person to whom any such money was payable, or by, or for, or on behalf of, whom any such money was entrusted, unless that person or that person’s legal personal representative, or, where that person is a company, the authorised officer of that company, consents to the communication:

(b)

divulging or communicating any matter or thing or producing in any court any document, that the Commissioner considers desirable for the purposes of any investigation into any suspected offence or prosecution under the Crimes Act 1961, where the investigation or prosecution is in relation to any tax imposed or payable or any refund made or claimed under the Goods and Services Tax Act 1985, and any such matter or thing shall be deemed to be divulged or communicated and any such document shall be deemed to be produced for the purpose of carrying into effect the Goods and Services Tax Act 1985:

(c)

divulging or communicating any matter or thing to the Director of the Serious Fraud Office, or producing in any court any document, that the Commissioner considers desirable for the purposes of any investigation or prosecution in relation to any suspected inland revenue offence, and any such matter or thing shall be deemed to be divulged or communicated, and any such document shall be deemed to be produced, for the purpose of carrying into effect the Acts referred to in subparagraphs (i), (ii), and (iia) of subsection (1)(a) or any other enactment imposing taxes or duties payable to the Crown:

(d)

communicating to any officer, being an employee of Statistics New Zealand, any information, being information—

(i)

which that officer is authorised by that department to receive; and

(ii)

which the Commissioner considers is not undesirable to disclose and is reasonably necessary to enable that officer to carry out any official duty lawfully imposed on the officer by the Statistics Act 1975:

(e)

communicating to any officer, being an employee of the Treasury (as defined in section 2 of the Public Finance Act 1989), any information, being information—

(i)

which that officer is authorised by the Secretary (as defined in section 2 of the Public Finance Act 1989) to receive; and

(ii)

which the Commissioner considers is not undesirable to disclose and is essential to enable that officer to carry out any duty lawfully conferred on that officer relating to the preparation of taxation revenue forecasts:

(eb)

communicating to a person who is an employee of the Department of Internal Affairs or the Ministry of Health information that—

(i)

the person is authorised by the department or Ministry to receive; and

(ii)

the Commissioner considers is not undesirable to disclose and is essential to enable the person to carry out any duty lawfully conferred on the person relating to the determination of the problem gambling levy rate:

(ec)

communicating to a person who is an officer or employee of the Ministry of Business, Innovation, and Employment, WorkSafe New Zealand, or an agency designated under section 191 of the Health and Safety at Work Act 2015, information that—

(i)

the person is authorised by the Ministry, WorkSafe New Zealand, or agency, as applicable, to receive under workplace legislation; and

(ii)

the Commissioner considers is not undesirable to disclose and is reasonably necessary to enable the person to carry out a function, duty, or power conferred on the person under or in relation to workplace legislation:

(f)

communicating to any person, being an officer, employee, or agent of the Accident Compensation Corporation or of the Ministry of Justice, any information, being information—

(i)

which the person is authorised by the Managing Director or chief executive of the Accident Compensation Corporation or the chief executive of the Ministry of Justice to receive; and

(ii)

which is communicated to that person for the purposes of section 82 or section 85A or section 85K:

(fa)

communicating to any person, being an officer, employee, or agent of the Regulator for the purposes of the Accident Insurance Act 1998 any information, being information—

(i)

which the person is authorised by the Regulator to receive; and

(ii)

which is communicated to that person for the purposes of section 370 or section 371 of the Accident Insurance Act 1998:

(fb)

communicating to any person, being a member, an employee, or an agent of the Board established by section 8 of the Charities Act 2005 or the chief executive defined in section 4(1) of that Act, any information, being information—

(i)

that the person is authorised by that Board or chief executive to receive; and

(ii)

that the Commissioner considers is not undesirable to disclose and is reasonably necessary to enable that person to carry out any duty lawfully conferred on that person relating to the exercise of the powers of that Board or chief executive or the performance of their functions and duties under that Act:

(fc)

communicating to a person who is a member, employee, or agent, of the New Zealand Customs Service, information that—

(i)

the person is authorised by the New Zealand Customs Service to receive; and

(ii)

relates to a person who is liable to pay financial support under the Child Support Act 1991; and

(iii)

the Commissioner considers is not undesirable to disclose and is reasonably necessary for the purposes specified in sections 307 and 313 of the Customs and Excise Act 2018:

(g)

communicating to an authorised person under section 207 of the Student Loan Scheme Act 2011 any information specified in subsection (1) of that section in accordance with subsection (1) of that section:

(gb)

communicating to the chief executive of the New Zealand Customs Service under section 208 of the Student Loan Scheme Act 2011 any information specified in subsection (2) of that section for the purpose set out in subsection (1) of that section:

(gba)

communicating to a contact person (within the meaning of section 193A of the Student Loan Scheme Act 2011), for the purposes of a request under that section, any information required to be communicated by that section:

(gbb)

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:

(gc)

communicating to any authorised person (as defined in section 98(1) of the Criminal Proceeds (Recovery) Act 2009) any information required for the purpose specified in subsection (2)(b) of that section:

(h)

communicating to any officer or employee or agent of any of the State Services any information in relation to the processing of information, data, documents, or any other matter necessary for the effective administration of the Inland Revenue Acts (including all Acts at any time administered by or in the department) or any other function that may from time to time be lawfully conferred on the Commissioner:

(i)

communicating to any person, or employee of that person, being a person engaged by the Commissioner for the performance of services necessary for the effective administration of the Inland Revenue Acts (including all Acts at any time administered by or in the department) or any other function that may from time to time be lawfully conferred on the Commissioner, such information as the Commissioner considers necessary for the performance of those services:

(j)

communicating to a person information requested by the person if—

(i)

the information is statistical or other general information that is in the public interest to communicate; and

(ii)

the information does not reveal the identity of a taxpayer; and

(iii)

the Commissioner considers that it is reasonable to communicate the information with regard to the considerations described in subsection (1B)(b)(i) to (v):

(k)

communicating any information to any authorised officer of the Government of any country or territory outside New Zealand where the application of a provision of any of the Inland Revenue Acts affecting the incidence of tax or duty is expressed to be conditional on the existence of a reciprocal law or concession in any such country or territory, or where under a provision in any of the Inland Revenue Acts a reciprocal arrangement has been made with the Government of any such country or territory affecting the incidence of tax or duty:

provided that any such communication shall be limited to such information as is necessary to enable that Government to give effect to the reciprocal law or concession or to the reciprocal arrangement:

(l)

permitting a copy of, or details of and from, any document or information (including details of taxes and duties paid and payable), in the possession of, or obtained by, or on behalf of, the Commissioner for the purposes of any of the Inland Revenue Acts, including all Acts (whether or not repealed) at any time administered by or in the department, or for the purpose of any other function lawfully conferred on the Commissioner, to be given to the person from whom, or on behalf of whom, or in relation to whom such document or information is held or was obtained, or to the legal personal representative of that person or to the agent of that person or of that legal personal representative authorised in a manner as the Commissioner prescribes in that behalf:

provided that no information shall be given under this paragraph unless the Commissioner—

(i)

is satisfied that such information is readily available in the department; and

(ii)

considers it reasonable and practicable to give that information:

(lb)

communicating, to a person who is named under section RP 18 of the Income Tax Act 2007 by an intermediary as being connected with a deposit to a tax pooling account, the details of the deposit that are connected with the person in the Commissioner’s records:

(lc)

communicating to a taxpayer whose return of income is being or has been prepared by another person as an agent of the taxpayer—

(i)

whether the person is listed as a tax agent:

(ii)

any decision of the Commissioner removing the person from the list of tax agents or refusing to list the person as a tax agent:

(ld)

communicating information relating to a person (the software client), who uses an accepted software package to communicate information to, and receive information from, the Commissioner,—

(i)

to a person, or an employee or agent of a person, who maintains the accepted software package for the software client; and

(ii)

as a consequence of communicating the information to the software client using the accepted software package:

(m)

publishing a product ruling issued under Part 5A:

(mb)

publishing a list of organisations that are approved organisations:

(mc)

publishing the name of a company that has given the Commissioner a notice under section EX 33B(1)(b) or (2)(b) of the Income Tax Act 2004:

(n)

communicating to any Registrar, in accordance with section 104A of the Summary Proceedings Act 1957, any information required under subsection (1) of that section:

(nb)

communicating, to a person (the officer) who is an officer or employee of a public sector agency, as defined in the Privacy Act 1993, information if—

(i)

the officer is authorised by the public sector agency to receive the information; and

(ii)

the information relates to a record of the voice of a person (the client), used by the Commissioner to verify the identity of the client, or relates to an analysis of the record; and

(iii)

the information is obtained, held, and communicated by the Commissioner for a purpose relating to verifying the identity of the client; and

(iv)

the public sector agency is authorised by the client to receive the information; and

(v)

the Minister of Revenue has been notified by the Commissioner that such information will be communicated to the public sector agency:

(o)
[Repealed]

(ob)

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:

(p)

communicating, for the purpose of section 85F, information to a person who is an officer, employee, or agent of the New Zealand Film Commission responsible for the administration of a scheme under which government screen production payments are made and who is authorised to receive the information by the chief executive of the New Zealand Film Commission:

(q)

communicating, for the purpose of section 85H, information to a person who is an officer, employee, or agent of the department for the time being responsible for the administration of the Parental Leave and Employment Protection Act 1987 and who is authorised to receive the information by the chief executive of that department:

(r)

communicating to the FMA the following information, provided that the Commissioner considers it not undesirable to disclose the information and the information is reasonably necessary to enable the FMA to perform its duties or functions or exercise its powers:

(i)

individual or aggregate information relating to a member of a KiwiSaver scheme or a complying superannuation fund (as those terms are defined in section 6(1) of the Financial Markets Conduct Act 2013):

(ii)

individual or aggregate information relating to a KiwiSaver scheme or a complying superannuation fund:

(iii)

information arising from the performance of the Commissioner’s duties or functions, or the exercise of the Commissioner’s powers, in relation to the KiwiSaver Act 2006 or a provision of an Inland Revenue Act that is relevant to the KiwiSaver Act 2006:

(s)

communicating to any person, being a member of the New Zealand Police, any information, being information—

(i)

that the person is authorised by the Commissioner of Police to receive; and

(ii)

that is communicated to that person for the purposes of section 85K:

(sa)

allowing the Director-General of an intelligence and security agency (as defined in section 4 of the Intelligence and Security Act 2017), or an employee of that intelligence and security agency authorised by the Director-General for that purpose, access to information specified in a permission given under section 137 or 138 of the Intelligence and Security Act 2017:

(sb)

communicating, for the purpose of section 85M, information relating to some offences under the Companies Act 1993 to the Registrar of Companies:

(sc)

communicating, for the purpose of section 85N, information relating to a taxpayer and reportable unpaid tax to an approved credit reporting agency:

(t)

communicating to any person who is an employee of the Treasury (as defined in section 2 of the Public Finance Act 1989), any information communicated to that person for the purposes of section LH 15 of the Income Tax Act 2007:

(u)

communicating to a person’s fund provider under section 220B of the KiwiSaver Act 2006 any information specified in that section for the purposes set out in the section:

(v)

communicating to the chief executive, or an authorised employee, of Land Information New Zealand under section 86 of the Land Transfer Act 2017 any information specified in subsection (1) of that section for the purpose set out in that subsection:

(w)

communicating to an officer, employee, or agent of Callaghan Innovation, information for the purpose of administering subpart MX of the Income Tax Act 2007:

(x)

communicating to an officer, employee, or agent of the department that is, with the authority of the Prime Minister, for the time being responsible for the administration of the Research, Science, and Technology Act 2010, information for the purpose of administering subpart MX of the Income Tax Act 2007:

(y)

communicating to a person who is an authorised officer of the department for the time being responsible for the New Zealand Business Number Act 2016 any information that is—

(i)

primary business data (as defined in section 20(2) of the New Zealand Business Number Act 2016) for inclusion in the New Zealand Business Number Register; or

(ii)

communicated for the purposes of section 82AA:

(z)

communicating to a person who is a member of the New Zealand Police or an officer, employee, or agent of the Department of Internal Affairs any information relating to a registration, or absence of registration, for a foreign trust that the person is authorised by the Commissioner of Police or the chief executive of the Department of Internal Affairs to receive.

(5)

For the purposes of this section, unless the context otherwise requires, every reference to the New Zealand Superannuation Act 1974 shall be deemed to include a reference to Part 1 of the Superannuation Schemes Act 1976, and every reference to the New Zealand Superannuation Corporation shall be deemed to include a reference to the National Provident Fund Board in relation to its functions under Part 1 of the Superannuation Schemes Act 1976.

(6)

In this section, unless the context otherwise requires, legal personal representative, in relation to any person, means—

(a)

the executor, original or by representation, or an administrator for the time being of a deceased person:

(b)

any person who by order of court has been appointed as guardian or manager of the estate of any person:

(c)

any other person who by order of court administers the estate of any person.

(7)

In this section tax or duty, taxes or duties, and tax and duty include any financial support within the meaning of the Child Support Act 1991 and any amount payable under the Student Loan Scheme Act 2011.

(8)

In this section,—

(aa)

in subsection (4)(y), authorised officer, in relation to the responsible department, means any officer, employee, or agent of that department who is authorised by the chief executive of that department to receive information supplied by the Commissioner under this section:

(a)

Inland Revenue officer,—

(i)

means a person who is employed in the service of Inland Revenue; and

(ii)

includes—

(A)

a person employed in the service of the Government of an overseas country or territory who is for the time being attached or seconded to Inland Revenue:

(B)

a person formerly employed in the service of Inland Revenue:

(b)

duty of the Commissioner includes a power of the Commissioner and also a function of the Commissioner, as well as anything done within the law to—

(i)

administer the tax system:

(ii)

implement the tax system:

(iii)

improve, research, or reform the tax system:

(c)

workplace legislation means—

(i)

Electricity Act 1992:

(ii)

Employment Relations Act 2000:

(iii)

Equal Pay Act 1972:

(iv)

Gas Act 1992:

(v)

Hazardous Substances and New Organisms Act 1996:

(vi)

Health and Safety in Employment Act 1992:

(vii)

Health and Safety at Work Act 2015:

(viii)

Holidays Act 2003:

(ix)

Machinery Act 1950:

(x)

Minimum Wage Act 1983:

(xi)

Parental Leave and Employment Protection Act 1987:

(xii)

Volunteers Employment Protection Act 1973:

(xiii)

Wages Protection Act 1983:

(xiv)

WorkSafe New Zealand Act 2013:

(xv)

an Act under or in relation to which a labour inspector or an employee of WorkSafe New Zealand or a designated agency exercise their functions:

(xvi)

any regulations made under the Acts listed in subparagraphs (i) to (xv).

Compare: 1974 No 133 ss 2, 13(1), (2A), (3), (4), (6)

Section 81(1): replaced, on 29 August 2011, by section 162(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 81(1B): inserted, on 29 August 2011, by section 162(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 81(1BB): inserted, on 2 June 2016, by section 122(1) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 81(1C): inserted, on 29 August 2011, by section 162(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 81(1D): inserted, on 29 August 2011, by section 162(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 81(1E): inserted, on 29 August 2011, by section 162(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 81(1F): inserted, on 29 August 2011, by section 162(1) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 81(2): repealed, on 29 August 2011, by section 162(2) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 81(3): amended, on 29 August 2011, by section 162(3)(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 81(3): amended, on 29 August 2011, by section 162(3)(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 81(3)(a)(ii): amended, on 21 December 2010, by section 189 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 81(3)(a)(ii): amended, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).

Section 81(3)(a)(ii): amended, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).

Section 81(4): amended, on 29 August 2011, by section 162(4)(a) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 81(4)(a): amended, on 1 July 2013, by section 413 of the Criminal Procedure Act 2011 (2011 No 81).

Section 81(4)(b): amended, on 29 August 2011, by section 162(4)(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 81(4)(c): amended, on 29 August 2011, by section 162(4)(b) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 81(4)(c): amended, on 1 April 2002, by section 338 of the Injury Prevention, Rehabilitation, and Compensation Act 2001 (2001 No 49).

Section 81(4)(d): amended, on 15 December 1994, pursuant to section 2(7) of the Statistics Amendment Act 1994 (1994 No 159).

Section 81(4)(eb): inserted, on 25 November 2003, by section 117(1) of the Taxation (GST, Trans-Tasman Imputation and Miscellaneous Provisions) Act 2003 (2003 No 122).

Section 81(4)(ec): inserted, on 2 June 2016, by section 122(2) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 81(4)(ec): amended (with effect on 2 June 2016), on 30 March 2017, by section 325(1) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 81(4)(f): replaced, on 31 August 2017, by section 325(4) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 81(4)(f)(i): amended, on 31 August 2017, by section 325(2) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 81(4)(f)(ii): amended, on 31 August 2017, by section 325(3) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 81(4)(fa): inserted, on 19 December 1998, by section 416 of the Accident Insurance Act 1998 (1998 No 114).

Section 81(4)(fb): replaced, on 1 July 2012, by section 16(2) of the Charities Amendment Act (No 2) 2012 (2012 No 43).

Section 81(4)(fc): inserted, on 8 August 2008, by section 220(1) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 81(4)(fc)(iii): amended, on 1 October 2018, by section 443(3) of the Customs and Excise Act 2018 (2018 No 4).

Section 81(4)(g): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

Section 81(4)(g): amended, on 31 August 2017, by section 325(5) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 81(4)(gb): replaced, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

Section 81(4)(gba): inserted (with effect on 1 April 2012), on 12 April 2012, pursuant to section 58 of the Student Loan Scheme Amendment Act 2012 (2012 No 32).

Section 81(4)(gbb): inserted, on 14 May 2016, by section 81(1) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 81(4)(gc): inserted, on 1 December 2009, by section 216 of the Criminal Proceeds (Recovery) Act 2009 (2009 No 8).

Section 81(4)(j): replaced, on 2 June 2016, by section 122(3) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 81(4)(l): amended, on 2 June 2016, by section 122(4) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 81(4)(l): amended, on 29 August 2011, by section 162(4)(c) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 81(4)(l): amended, on 7 October 1998 (applying on and after 1 April 1999), by section 23(1) of the Taxation (Simplification and Other Remedial Matters) Act 1998 (1998 No 101).

Section 81(4)(lb): inserted, on 26 March 2003, by section 106 of the Taxation (Maori Organisations, Taxpayer Compliance and Miscellaneous Provisions) Act 2003 (2003 No 5).

Section 81(4)(lb): amended, on 1 April 2008 (effective for 2008–09 income year and later income years, unless the context requires otherwise), by section ZA 2 of the Income Tax Act 2007 (2007 No 97).

Section 81(4)(lc): inserted, on 19 December 2007, by section 220(2) of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).

Section 81(4)(ld): inserted, on 2 June 2016, by section 122(5) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 81(4)(m): inserted, on 10 April 1995, by section 9(2) of the Tax Administration Amendment Act 1995 (1995 No 24).

Section 81(4)(mb): inserted, on 1 October 2006, by section 230(2) of the Taxation (Depreciation, Payment Dates Alignment, FBT, and Miscellaneous Provisions) Act 2006 (2006 No 3).

Section 81(4)(mc): inserted, on 1 April 2007, by section 189 of the Taxation (Savings Investment and Miscellaneous Provisions) Act 2006 (2006 No 81).

Section 81(4)(n): inserted, on 1 November 1998, by section 30 of the Summary Proceedings Amendment Act (No 3) 1998 (1998 No 91).

Section 81(4)(nb): inserted, on 2 June 2016, by section 122(6) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).

Section 81(4)(o): repealed, on 31 August 2017, by section 325(6) of the Taxation (Annual Rates for 2016–17, Closely Held Companies, and Remedial Matters) Act 2017 (2017 No 14).

Section 81(4)(ob): inserted, on 1 July 2016, by section 81(2) of the Taxation (Residential Land Withholding Tax, GST on Online Services, and Student Loans) Act 2016 (2016 No 21).

Section 81(4)(p): replaced, on 6 October 2009, by section 638(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 81(4)(q): inserted, on 21 June 2005, by section 133 of the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 (2005 No 79).

Section 81(4)(r): replaced, on 1 May 2011, by section 82 of the Financial Markets Authority Act 2011 (2011 No 5).

Section 81(4)(r)(i): amended, on 1 December 2014, by section 150 of the Financial Markets (Repeals and Amendments) Act 2013 (2013 No 70).

Section 81(4)(s): inserted, on 26 September 2006, by section 51(2) of the Child Support Amendment Act 2006 (2006 No 42).

Section 81(4)(s): amended, on 1 October 2008, pursuant to section 116(a)(iii) of the Policing Act 2008 (2008 No 72).

Section 81(4)(s)(ii): amended (with effect on 19 December 2007), on 6 October 2009, by section 638(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 81(4)(sa): inserted, on 28 September 2017, by section 334 of the Intelligence and Security Act 2017 (2017 No 10).

Section 81(4)(sb): inserted, on 1 April 2017, by section 110 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 81(4)(sc): inserted, on 1 April 2017, by section 110 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 81(4)(t): inserted (with effect on 19 December 2007), on 6 October 2009, by section 638(2) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).

Section 81(4)(u): inserted, on 21 December 2010, by section 150 of the Taxation (GST and Remedial Matters) Act 2010 (2010 No 130).

Section 81(4)(u): amended, on 1 April 2016, by section 255(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 81(4)(v): inserted, on 1 October 2015, by section 6 of the Tax Administration Amendment Act 2015 (2015 No 83).

Section 81(4)(v): amended, on 12 November 2018, by section 250 of the Land Transfer Act 2017 (2017 No 30).

Section 81(4)(w): inserted, on 1 April 2016, by section 255(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 81(4)(x): inserted, on 1 April 2016, by section 255(2) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).

Section 81(4)(y): inserted, on 13 May 2016, by section 41 of the New Zealand Business Number Act 2016 (2016 No 16).

Section 81(4)(z): inserted, on 21 February 2017, by section 12 of the Taxation (Business Tax, Exchange of Information, and Remedial Matters) Act 2017 (2017 No 3).

Section 81(7): inserted (with effect on 1 April 1997), on 23 September 1997, by section 71 of the Taxation (Remedial Provisions) Act 1997 (1997 No 74).

Section 81(7): amended, on 1 April 2012, by section 223 of the Student Loan Scheme Act 2011 (2011 No 62).

Section 81(8): inserted, on 29 August 2011, by section 162(5) of the Taxation (Tax Administration and Remedial Matters) Act 2011 (2011 No 63).

Section 81(8)(aa): inserted, on 13 May 2016, by section 41 of the New Zealand Business Number Act 2016 (2016 No 16).

Section 81(8)(c): inserted, on 2 June 2016, by section 122(7) of the Taxation (Transformation: First Phase Simplification and Other Measures) Act 2016 (2016 No 27).