6B Directions to Commissioner
Order for directions


The Governor-General may, by Order in Council and with due regard to this subpart and the provisions of the Public Service Act 2020 and the Public Finance Act 1989, issue directions to the Commissioner in relation to the administration of the Inland Revenue Acts.



Subsection (1) does not authorise the giving of directions concerning the tax affairs of individual persons or the interpretation of tax law.

Order published


Every order made under subsection (1) must, as soon as practicable after it is made,—


be published in a publication chosen by the Commissioner; and


be laid before the House of Representatives together with any accompanying statement of the reasons for the order and any advice of the Commissioner in relation to it.

Binding after 7 days


An order made under subsection (1) becomes binding on the Commissioner on the 7th day after the date on which it is made.

Section 6B: 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).

Section 6B(1): amended, on 7 August 2020, by section 135 of the Public Service Act 2020 (2020 No 40).