Subpart 2B heading: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
Heading: inserted, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).
(1)
Every Minister and every officer of any government agency having responsibilities under this Act or any other Act in relation to the collection of tax and for the other functions under the Inland Revenue Acts must at all times use their best endeavours to protect the integrity of the tax system.
(2)
Without limiting its meaning, the integrity of the tax system includes—
the public perception of that integrity; and
the rights of persons to have their liability determined fairly, impartially, and according to law; and
the rights of persons to have their individual affairs kept confidential and treated with no greater or lesser favour than the tax affairs of other persons; and
the responsibilities of persons to comply with the law; and
the responsibilities of those administering the law to maintain the confidentiality of the affairs of persons; and
the responsibilities of those administering the law to do so fairly, impartially, and according to law.
Section 6: replaced, on 26 June 2019, by section 85 of the Taxation (Annual Rates for 2019–20, GST Offshore Supplier Registration, and Remedial Matters) Act 2019 (2019 No 33).