Tax Administration Act 1994

17B Commissioner may require information or production of documents
Requiring information or production of documents

(1)

A person must, when notified by the Commissioner in an information demand, provide any information that the Commissioner considers necessary or relevant for any purpose relating to—

(a)

the administration or enforcement of an Inland Revenue Act:

(b)

the administration or enforcement of any matter arising from, or connected with, a function lawfully conferred on the Commissioner.

Documents included

(2)

In this section and in sections 17 and 17G to 17H, a requirement to provide information includes a requirement to produce a document.

Requirements

(3)

The Commissioner may require that information provided under this section be—

(a)

verified by statutory declaration or otherwise:

(b)

provided to a particular office of the Commissioner:

(c)

provided in a manner acceptable to the Commissioner.

Persons included

(4)

For the purposes of this section and section 17L, a person includes—

(a)

an officer employed in, or in connection with, a department of the government or a public authority:

(b)

any other public officer.

Particular requirements for information demands and inquiries

(5)

Sections 17F, 17G, and 17H to 17K set out some particular requirements for information demands and inquiries.

Section 17B: inserted, on 18 March 2019, by section 10 of the Taxation (Annual Rates for 2018–19, Modernising Tax Administration, and Remedial Matters) Act 2019 (2019 No 5).

Section 17B(2): amended (with effect on 7 December 2020), on 30 March 2021, by section 146(1) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).

Section 17B(4): amended, on 30 March 2022, by section 187 of the Taxation (Annual Rates for 2021–22, GST, and Remedial Matters) Act 2022 (2022 No 10).

Section 17B(5): amended (with effect on 7 December 2020), on 30 March 2021, by section 146(2) of the Taxation (Annual Rates for 2020–21, Feasibility Expenditure, and Remedial Matters) Act 2021 (2021 No 8).