There shall continue to be a Department of State, to be known as the Inland Revenue Department, which shall be the same Department as the Inland Revenue Department established under the Inland Revenue Department Act 1952.

All references in any enactment, regulation, rule, order, deed, agreement, instrument, notice, or other document whatsoever to the Land and Income Tax Department or to the Stamp Duties Office shall, unless the context otherwise requires, be deemed to be references to the Inland Revenue Department.

There shall from time to time be appointed under the State Services Act 1962 a Commissioner of Inland Revenue, who shall be the head of the Department, and shall be charged with the administration of the Inland Revenue Acts and with such other functions as may from time to time be lawfully conferred on him.

All references in any enactment, regulation, rule, order, deed, agreement, instrument, notice, or other document whatsoever to the Commissioner of Taxes or to the Commissioner of Stamp Duties shall, unless the context otherwise requires, be deemed to be references to the Commissioner of Inland Revenue.

The person who at the commencement of this Act holds office as Commissioner of Inland Revenue shall be deemed to have been appointed as Commissioner of Inland Revenue pursuant to subsection (1) of this section.

There shall from time to time be appointed under the State Services Act 1962 a Chief Deputy Commissioner of Inland Revenue, who shall, under the control of the Commissioner, perform such general official duties as he is called upon to perform under the Inland Revenue Acts or by the Commissioner in relation to those Acts or to any other functions as may from time to time be lawfully conferred on the Commissioner.

On the occurrence from any cause of a vacancy in the office of Commissioner (whether by reason of death, resignation, or otherwise), and in any case where the Commissioner is incapacitated by illness, absence, or other sufficient cause from performing the duties of his office, and so long as any such vacancy or incapacity continues, the Chief Deputy Commissioner shall have and may exercise or perform all the powers, duties, and functions of the Commissioner.

The fact that the Chief Deputy Commissioner exercises or performs any power, duty, or function of the Commissioner shall be conclusive evidence of his authority to do so.

So far as regards the assessment and recovery of any tax or duty with which the person holding office as Commissioner may be chargeable under the Inland Revenue Acts, all references in the Inland Revenue Acts to the Commissioner shall be construed as references to the Chief Deputy Commissioner.

All references in any enactment, regulation, rule, order, deed, agreement, instrument, notice, or other document whatsoever to the Deputy Commissioner of Taxes shall, unless the context otherwise requires, be deemed to be references to the Chief Deputy Commissioner of Inland Revenue.

The person who at the commencement of this Act holds office as Chief Deputy Commissioner of Inland Revenue shall be deemed to have been appointed as Chief Deputy Commissioner of Inland Revenue pursuant to subsection (1) of this section.

There shall from time to time be appointed under the State Services Act 1962 as many Deputy Commissioners of Inland Revenue as may be found necessary for the administration of the Inland Revenue Acts or of such other functions as may from time to time be lawfully conferred on the Commissioner.

A Deputy Commissioner shall, under the control of the Commissioner, perform such general official duties as he is called upon to perform under any of the Inland Revenue Acts or by the Commissioner in relation to those Acts or to any other functions as may from time to time be lawfully conferred on the Commissioner.

On the occurrence from any cause of a vacancy in the office of Chief Deputy Commissioner (whether by reason of death, resignation, or otherwise), and in any case where the Chief Deputy Commissioner is incapacitated by illness, absence, or other sufficient cause from performing the duties of his office, and so long as any such vacancy or incapacity continues, a Deputy Commissioner, authorised in that behalf by the Commissioner, shall have and may exercise or perform all or any of the powers, duties, and functions of the Chief Deputy Commissioner. For the purposes of this subsection the powers, duties, and functions of the Chief Deputy Commissioner shall include such of the powers, duties, and functions of the Commissioner as the Chief Deputy Commissioner may for the time being be authorised to exercise or perform.

The fact that a Deputy Commissioner exercises or performs any power, duty, or function of the Commissioner or of the Chief Deputy Commissioner shall be conclusive evidence of his authority to do so.

All references in any enactment, regulation, rule, order, deed, agreement, instrument, notice, or other document whatsoever to the Deputy Commissioner of Stamp Duties or to the Second Deputy Commissioner of Taxes shall, unless the context otherwise requires, be deemed to be references to a Deputy Commissioner of Inland Revenue.

Any person who at the commencement of this Act holds office as a Deputy Commissioner of Inland Revenue shall be deemed to have been appointed as a Deputy Commissioner of Inland Revenue pursuant to subsection (1) of this section.

There shall from time to time be appointed under the State Services Act 1962 as many Regional Controllers of Inland Revenue as may be found necessary for the administration of the Inland Revenue Acts or of such other functions as may from time to time be lawfully conferred on the Commissioner.

A Regional Controller shall, under the control of the Commissioner, perform such general official duties as he is called upon to perform under any of the Inland Revenue Acts or by the Commissioner in relation to those Acts or to any other functions as may from time to time be lawfully conferred on the Commissioner.

The fact that a Regional Controller exercises or performs any power, duty, or function of the Commissioner, or of the Chief Deputy Commissioner or of a Deputy Commissioner shall be conclusive evidence of his authority to do so.

Every person who at the commencement of this Act holds office as a Regional Controller of Inland Revenue shall be deemed to have been appointed to be a Regional Controller of Inland Revenue pursuant to subsection (1) of this section.

There shall from time to time be appointed under the State Services Act 1962 as many District Commissioners of Inland Revenue as may be found necessary for the administration of the Inland Revenue Acts or of such other functions as may from time to time be lawfully conferred on the Commissioner.

All references in any enactment, regulation, rule, order, deed, agreement, instrument, notice, or other document whatsoever to—

shall, unless the context otherwise requires, be deemed to be references to a District Commissioner of Inland Revenue.

Every person who at the commencement of this Act holds office as a District Commissioner of Taxes and as a District Commissioner of Stamp Duties shall be deemed to have been appointed to be a District Commissioner of Inland Revenue pursuant to subsection (1) of this section.

There shall from time to time be appointed under the State Services Act 1962 as many District Officers of Inland Revenue as may be found necessary for the administration of the Inland Revenue Acts or of such other functions as may from time to time be lawfully conferred on the Commissioner.

The persons who at the commencement of this Act hold office as Officers-in-Charge shall be deemed to have been appointed to be District Officers of Inland Revenue pursuant to subsection (1) of this section.

There shall from time to time be appointed under the State Services Act 1962 such other officers as may be found necessary for the administration of the Inland Revenue Acts or of such other functions as may from time to time be lawfully conferred on the Commissioner.

All such other officers who, at the commencement of this Act, are officers of the Department and have been so appointed under the Public Service Act 1912 or the State Services Act 1962 shall be deemed to have been appointed as officers of the Department pursuant to subsection (1) of this section.

The Commissioner may from time to time, either generally or particularly, by writing under his hand, delegate to such officer or officers of the Department as he thinks fit all or any of the powers of the Commissioner, except this power of delegation.

Subject to any general or special directions given or conditions imposed from time to time by the Commissioner, the officer to whom any powers are delegated under this section may exercise those powers in the same manner and with the same effect as if they had been conferred on him directly by this section and not by delegation.

Every officer purporting to act pursuant to any delegation under this section shall, in the absence of proof to the contrary, be presumed to be acting in accordance with the terms of the delegation.

Any delegation under this section may be made to any specified officer, or to officers of a specified class, or to the holder or holders for the time being of a specified office or class of offices.

Unless and until any delegation under this section is revoked, it shall continue in force according to its tenor. In the event of the Commissioner by whom any such delegation is made ceasing to hold office it shall continue to have effect as if made by his successor in office.

Every delegation under this section shall be revocable at will, and no such delegation shall prevent the exercise of any power by the Commissioner.

There shall be an official seal of the Inland Revenue Department, which shall be in the custody of the Commissioner.

There shall also be an official seal, to be approved by the Commissioner, in the custody of each District Commissioner.

Every officer of the Department—

Where any officer of the Department has sworn or made an oath or declaration of fidelity or secrecy before the commencement of Part III of the Accident Compensation Act 1972, or before the commencement of the New Zealand Superannuation Act 1974, he shall in either case be deemed to have made the declaration prescribed under paragraph (b) of subsection (1) of this section, and shall be bound accordingly.

Without limiting the generality of subsection (1) of this section, it is hereby declared that no officer of the Department shall be required to produce in any Court or tribunal any book or document or to divulge or communicate to any Court or tribunal any matter or thing coming under his notice in the performance of his duties as an officer of the Department, except when it is necessary to do so for the purpose of—

Nothing in subsections (1) or (3) of this section shall be deemed to prohibit the Commissioner or any officer of the Department authorised by him in that behalf from—

Every person who knowingly acts in contravention of any provision of this section commits an offence and is liable on summary conviction to imprisonment for a term not exceeding 6 months or to a fine not exceeding $2,000.

In this section the expression “person to whom this section applies” means—

Every person to whom this section applies shall, before he acquires or has access to or is given any of the information referred to in subsection (1) of this section, certify in the manner prescribed in subsection (4) of this section that he has been shown, has read, and has understood the provisions of this section, and thereafter shall be bound to maintain and aid in maintaining the secrecy of all matters relating to—

Without limiting the generality of subsection (2) of this section, it is hereby declared that no person to whom this section applies shall be required to produce in any Court or tribunal any book or document or to divulge or communicate to any Court or tribunal any matter or thing which he may acquire or have access to or be given by way of information referred to in subsection (1) of this section, except when it is necessary to do so for the purpose of carrying into effect any provision of the Accident Compensation Act 1972, or the New Zealand Superannuation Act 1974, as the case may be.

The certificate referred to in subsection (2) of this section shall be given in and form part of a bound register to be kept in a secure place as a permanent record, and shall include the full name, address, and signature of the person giving the certificate and the date on which the certificate is given, and, in other respects, shall be in such form as the Commissioner may prescribe.

The register referred to in subsection (4) of this section shall—

Where—

Every person to whom this section applies who knowingly acts in contravention of any provision of this section commits an offence and is liable on summary conviction to imprisonment for a term not exceeding 6 months or to a fine not exceeding $2,000:

Provided that this subsection shall not apply to any offence to which subsection (6) of this section applies.

In this section the expression “person to whom this section applies” means any person who acquires or has access to or is given, through the agency of the Commissioner pursuant to paragraph (b) or paragraph (c) of subsection (4) of section 13 of this Act, any information which the Commissioner has obtained pursuant to or under the Inland Revenue Acts, including all Acts (whether repealed or not) at any time administered by or in the Department, or pursuant to or arising out of such other functions as may from time to time be, or have been, lawfully conferred on the Commissioner.

Any person to whom this section applies shall, before he acquires or has access to or is given any of the information referred to in subsection (1) of this section, certify in the manner prescribed in subsection (4) of this section that he has been shown, has read, and has understood the provisions of this section, and thereafter shall be bound to maintain and aid in maintaining the secrecy of all matters relating to the Inland Revenue Acts, including all Acts (whether repealed or not) at any time administered by or in the Department or to such other functions as may from time to time be, or have been, lawfully conferred on the Commissioner which come to his knowledge, and shall not at any time communicate such matters to any person except for any purpose or purposes for which the Commissioner authorises such disclosure and to the extent that the Commissioner so authorises such disclosure.

Without limiting the generality of subsection (2) of this section, it is hereby declared that no person to whom this section applies shall be required to produce in any Court or tribunal any book or document, or to divulge or to communicate to any Court or tribunal any matter or thing which he may acquire or have access to or be given by way of information referred to in subsection (1) of this section.

The certificate referred to in subsection (2) of this section shall be given in the form prescribed by the Commissioner, and shall include the full name, address, and signature of the person giving the certificate and the date on which the certificate is given.

The certificate referred to in subsection (2) and subsection (4) of this section shall—

Every person to whom this section applies who knowingly acts in contravention of any provision of this section commits an offence and is liable on summary conviction to imprisonment for a term not exceeding 6 months or to a fine not exceeding $2,000.

Notwithstanding anything in any other Act, the Commissioner or any officer of the Department authorised by him in that behalf shall at all times have full and free access to all lands, buildings, and places, and to all books and documents, whether in the custody or under the control of a public officer or a body corporate or any other person whatsoever, for the purpose of inspecting any books and documents and any property, process, or matter which the Commissioner or officer considers necessary or relevant for the purpose of collecting any tax or duty under any of the Inland Revenue Acts or for the purpose of carrying out any other function lawfully conferred on the Commissioner, or considers likely to provide any information otherwise required for the purposes of any of those Acts or any of those functions, and may, without fee or reward, make extracts from or copies of any such books or documents.

The Commissioner or any authorised officer may for the purposes of any investigation under this section require the owner or manager of any property or business which is being investigated, or any other person employed, or previously employed, in connection with the property or business, to give him all reasonable assistance in the investigation and to answer all proper questions relating to any such investigation either orally or, if the Commissioner or officer so requires, in writing, or by statutory declaration, and for that purpose may require the owner or manager or, in the case of a company, any officer of the company to attend at the premises with him.

Every person (including any officer employed in or in connection with any Department of the Government or by any public authority, and any other public officer) shall, when required by the Commissioner or by any officer of the Department authorised by him in that behalf, furnish in writing any information and produce for inspection any books and documents which the Commissioner or officer considers necessary or relevant for any purpose relating to the administration or enforcement of any of the Inland Revenue Acts or for any purpose relating to the administration or enforcement of any matter arising from or connected with any other function lawfully conferred on the Commissioner and which information, books, or documents may be in the knowledge, possession, or control of that person.

Without limiting the foregoing provisions of this section, it is hereby declared that the information in writing which may be required under this section shall include lists of shareholders of companies, with the amount of capital contributed by and dividends paid to each shareholder, copies of balance sheets and of profit and loss accounts and other accounts, and statements of assets and liabilities.

The Commissioner or any authorised officer may, if he considers it reasonable to do so, remove and retain any books or documents produced for inspection under this section for so long as is necessary for a full and complete inspection of such books and documents.

Any person producing any books or documents which are retained by the Commissioner or any authorised officer shall, pursuant to subsection (4) of this section, at all reasonable times and subject to such reasonable conditions as may be determined by the Commissioner or that other officer, be entitled to inspect the retained books or documents and to obtain copies thereof at his own expense.

The Commissioner or any authorised officer may require that any written information or particulars furnished under this section shall be verified by statutory declaration or otherwise.

The Commissioner or any authorised officer may, without fee or reward, make extracts from or copies of any books or documents produced for inspection in accordance with the provisions of this section.

In any proceedings against a person for refusing or failing to furnish in writing any information or to produce for inspection any books and documents as and when required by the Commissioner or by any authorised officer, a certificate in writing signed by the Commissioner or by any authorised officer certifying that the written information or the books or documents so required has or have not been received from that person at the time when required pursuant to this section shall, in the absence of proof to the contrary, be sufficient evidence that the defendant had that information or those books and documents in his knowledge, possession or control at the time when so required, and that the defendant has refused or failed to furnish in writing or produce for inspection the information or the books and documents.

If any person required to furnish in writing any information or to produce any books or documents under this section refuses or fails to furnish any such information as aforesaid as and when required by the Commissioner or authorised officer, or refuses or fails to produce any books or documents as aforesaid as and when required by the Commissioner or authorised officer, that person shall be liable on summary conviction to a fine not exceeding $25 for each day of default.

In any case in which the Commissioner deems it necessary to hold an inquiry for the purpose of obtaining any information with respect to the liability of any person for any tax or duty under any of the Inland Revenue Acts or any other information required for the purposes of the administration or enforcement of any of those Acts or for the purpose of carrying out any other function conferred on the Commissioner, he may apply in writing to a Magistrate to hold an inquiry under this section.

For the purposes of any such inquiry the Magistrate may summon before him, and examine on oath touching any matter which is relevant to the subject-matter of the inquiry, all persons whom the Commissioner or any other person interested requires to be so called and examined.

The Magistrate shall have all such jurisdiction and authority touching the summoning and examination of any such person as he would have in respect of a witness in a civil action within his ordinary jurisdiction; and the person so summoned and examined shall, subject to the Inland Revenue Acts, have all such rights and be subject to all such liabilities as he would have and be subject to if he were such a witness as aforesaid.

The Commissioner and every person who is interested in the subject-matter of the inquiry may be represented by a barrister or solicitor, who may examine, cross-examine, and re-examine, in accordance with the ordinary practice, any person so summoned:

Provided that every person so summoned may be cross-examined by the Commissioner or by the Commissioner’s barrister or solicitor.

Every examination under this section shall take place in chambers.

The statement of every person so examined shall be taken down in writing, and signed by him in the presence of the Magistrate, and delivered to the Commissioner, and shall not form part of the records of the Court.

No person summoned or examined under this section shall be excused from answering any question on the ground that the answer may incriminate him or render him to liable to any penalty or forfeiture.

No statement made by any such person in answer to any question put to him shall in criminal proceedings be admissible in evidence against him, except upon a charge of perjury against him in respect of his testimony upon that examination.

If any person summoned under this section refuses or wilfully neglects to appear before the Magistrate or to take oath as a witness before the Magistrate, or if any person being sworn as a witness at any such inquiry refuses or wilfully neglects to answer any question put to him touching the subject-matter of the inquiry, that person shall be liable on summary conviction to a fine not exceeding $1,000.

A person summoned under this section may receive out of money appropriated by Parliament for the purpose such sum on account of travelling expenses and loss of time as the Magistrate thinks reasonable and orders accordingly.

The Commissioner may, for the purpose of obtaining any information with respect to the liability of any person for any tax or duty under any of the Inland Revenue Acts or any other information required for the purposes of the administration or enforcement of any of those Acts or for the purpose of carrying out any other function conferred on him, by notice in writing, require any person to attend and give evidence before him or before any officer of the Department authorised by him in that behalf, and to produce all books and documents in the custody or under the control of that person which contain or which the Commissioner or the authorised officer considers likely to contain any such information.

The Commissioner may require any such evidence to be given on oath and either orally or in writing, and for that purpose he or the officer authorised as aforesaid may administer an oath.

If any person required to give evidence under this section refuses or wilfully neglects to appear before the Commissioner or authorised officer or to take an oath as witness before the Commissioner or authorised officer, or if any person being sworn as a witness at any such inquiry refuses or wilfully neglects to answer any question put to him touching the subject-matter of the inquiry, or to produce to the Commissioner or authorised officer any such document as aforesaid, that person shall be liable on summary conviction to a fine not exceeding $1,000.

The provisions of the Crimes Act 1961 which relate to perjury are applicable to any inquiry under this section.

A person required to attend before the Commissioner or an authorised officer may receive out of money appropriated by Parliament for the purpose such sum on account of travelling expenses and loss of time as the Commissioner thinks reasonable and orders accordingly.

Subject to subsections (2) and (3) of this section any information or book or document shall, for the purposes of sections 16 to 19 of this Act, be privileged from disclosure, if—

Where the information or book or document consists wholly or partly of, or relates wholly or partly to, the receipts, payments, income, expenditure, or financial transactions of a specified person (whether a legal practitioner, his client, or any other person), it shall not be privileged from disclosure if it is contained in, or comprises the whole or part of, any book, account, statement or other record prepared or kept by the legal practitioner in connection with a trust account of the legal practitioner within the meaning of section 70 of the Law Practitioners Act 1955.

Where the information or book or document consists wholly or partly of, or relates wholly or partly to investment receipts (being receipts arising or accruing on or after the 1st day of April 1975 from any money lodged at any time with a legal practitioner for investment) of any person or persons (whether the legal practitioner, his client or clients, or any other person or persons), it shall not be privileged from disclosure if it is contained in, or comprises the whole or part of, any book, account, statement or other record prepared or kept by the legal practitioner in connection with a trust account of the legal practitioner within the meaning of section 70 of the Law Practitioners Act 1955.

Except as provided in subsection (1) of this section, no information or book or document shall for the purposes of sections 16 to 19 of this Act be privileged from disclosure on the ground that it is a communication passing between one legal practitioner and another legal practitioner or between a legal practitioner and his client.

Where any person refuses to disclose any information or book or document on the ground that it is privileged under this section, the Commissioner or that person may apply to a Magistrate for an order determining whether or not the claim of privilege is valid; and, for the purposes of determining any such application, the Magistrate may require the information or book or document to be produced to him. An application under this subsection may be made in the course of an inquiry under section 18 of this Act to the Magistrate who is holding the inquiry.

For the purposes of this section the term “legal practitioner” means a barrister or solicitor of the Supreme Court, and references to a legal practitioner include a firm in which he is a partner or is held out to be a partner.

Subject to subsection (3) of this section, this section shall apply to information, books, and documents made or brought into existence whether before or after the commencement of this Act.

In proceedings for an offence against the Land and Income Tax Act 1954 and in proceedings in the course of which the Commissioner has the burden of proving any such offence, any record, or entry in any record, made in the regular course of business by any person (not being a bank as defined in section 2 of the Banking Act 1908) in carrying on any business shall be admissible as evidence of the transactions, dealings, matters, and amounts therein disclosed.

Subject to this section, a copy of any record, or of an entry in any record, that would be admissible in evidence under subsection (1) of this section, or a copy of any such copy, shall be admissible as evidence of the record or entry and of the transactions, dealings, matters, and amounts therein disclosed, whether or not notice to produce the record or entry or copy has been given.

The circumstances of the making of any record, entry, or copy that would be admissible in evidence under subsection (1) or subsection (2) of this section shall not affect its admissibility; but, in estimating the weight, if any, to be attached to it, regard shall be had to all the circumstances from which any inference can reasonably be drawn as to the accuracy or otherwise of it, and in particular to the question whether or not it was made contemporaneously with the occurrence or existence of the facts stated therein or within a reasonable time thereafter, and to the question whether or not the maker had any incentive to conceal or misrepresent facts.

Where the original of any record is in the custody or control of the record holder, a copy of the record or of any entry therein shall be admissible in evidence under this section, if it is first proved—

Where the original of any record is not in the custody or control of the record holder, but a copy (whether a counterpart, a carbon copy, or other copy) purporting to be a copy of the original record and appearing to have been made in the regular course of business is in the custody or control of the record holder, that purported copy or a copy thereof or of any entry therein shall be admissible in evidence under this section, if it is first proved—

Any affidavit for the purposes of this section may be sworn before any person authorised to take affidavits.

The death of any person by whom an affidavit has been made for the purposes of this section shall not affect the admissibility of the affidavit.

Where any affidavit sworn for the purposes of this section is filed in any Court, the Court may, of its own motion or on the application of the defendant in the proceedings, order that the deponent attend for cross-examination before the Court at the hearing; and, unless the deponent attends accordingly, his affidavit shall not be admissible in evidence under this section except where the Court in any special case otherwise orders.

Where in any proceedings for an offence against the Land and Income Tax Act 1954 or in any proceedings in the course of which the Commissioner has the burden of proving any such offence any record or copy of any record or entry in any record or in a copy of any record that is admissible in evidence under this section is tendered in evidence, the Court may require the production by any person of any record or copy of any record in his possession or under his control that the Court considers is or may be relevant.

In proceedings for an offence against the Land and Income Tax Act 1954 and in proceedings in the course of which the Commissioner has the burden of proving any such offence, the following provisions of this subsection shall apply for the purposes of section 5 of the Evidence Amendment Act 1952 (which relates to proof of photographic copies of documents), namely:

Where in any proceedings for an offence against the Land and Income Tax Act 1954 or where in any proceedings in the course of which the Commissioner has the burden of proving any such offence, any party intends to tender in evidence under this section any record or copy of any record or entry in any record or in a copy of any record, that party shall give to the other party, or parties as the case may be, notice in writing thereof not less than 7 days before the hearing specifying the record or copy or entry intended to be tendered in evidence.

Where any notice is given by any party under subsection (11) of this section, the other party or parties, as the case may be, may at any time before the hearing apply to the Court for an order that any record or copy or entry specified in the notice shall not be admitted in evidence upon the ground that it is or is likely to be false or fraudulent or that for any other reason it is inexpedient in the interests of justice that the record or copy or entry should be admitted, and if the Court is satisfied as to the grounds of the application it shall order accordingly.

Subsections (9) and (10) of this section, and also subsection (8) where an affidavit has been filed, shall, with the necessary modifications, apply with respect to the hearing of an application under subsection (12) of this section as if it were the hearing of the information for the offence and as if the record or copy or entry had been tendered in evidence.

Nothing in this section shall affect the provisions of section 19 of the Banking Act 1908, and that section shall apply in proceedings for an offence against the Land and Income Tax Act 1954.

For the purposes of this section, where it appears to the Court that any record or any copy of any record is part of the records kept or held in relation to any business, the Court may infer that the record or copy and entries in the record or copy were made in the regular course of business by a person in carrying on that business.

For the purposes of this section—

This section shall apply with respect to—

The Commissioner shall, as soon as practicable after the close of each financial year, furnish to the Minister a report on the administration of the Inland Revenue Acts during the financial year.

Every such report shall be laid before Parliament as soon as practicable after it has been received by the Minister.

For the purposes of the Inland Revenue Acts there shall be established one or more Taxation Review Authorities.

If more than one, any Authority may be given such distinctive designation as the Governor-General determines, and any such designation may from time to time be changed by the Governor-General.

Every Authority shall consist of one person, being a barrister or solicitor of the Supreme Court of not less than 7 years’ practice.

Every Authority shall be appointed by the Governor-General on the recommendation of the Minister of Justice.

Notwithstanding anything in subsection (4) of this section the person who, immediately before the commencement of this Act, held office as Chairman of the Board of Review shall be deemed to have been appointed an Authority, as from the commencement of this Act.

No person shall be deemed to be employed in the service of Her Majesty for the purposes of the State Services Act 1962 or the Superannuation Act 1956 by reason only of his being an Authority.

Except as otherwise provided in this Act, every person appointed as an Authority shall be appointed for such term, not exceeding 7 years, as the Governor-General thinks fit, and may from time to time be reappointed.

Notwithstanding that the term of office of a person appointed as an Authority has expired, he shall, unless he sooner vacates office under subsection (3) of this section, continue to hold office until his successor comes into office.

Any person appointed as an Authority may at any time be suspended or removed from office by the Governor-General for engaging in any occupation for reward outside the duties of his office, or for disability, bankruptcy, neglect of duty, or misconduct proved to the satisfaction of the Governor-General, or may at any time resign his office by writing addressed to the Minister of Justice:

Provided that, where the terms of appointment of any person appointed as an Authority permit him to engage in any occupation for reward outside the duties of his office, he shall not be liable to be suspended or removed from office under this subsection by reason of his so engaging in any occupation for reward so permitted.

Notwithstanding that the term of office of a person appointed as an Authority has expired or that he has resigned his office, he shall be deemed to continue to be an Authority for the purpose of—

Before entering upon the exercise of the duties of his office, every person appointed as an Authority shall take and subscribe an oath before a Judge of the Supreme Court that he will faithfully and impartially perform the duties of his office.

There shall be paid out of money appropriated by Parliament for the purpose to any person appointed as an Authority remuneration by way of fees, salary, or allowances and travelling allowances and expenses in accordance with the Fees and Travelling Allowances Act 1951, and the provisions of that Act shall apply accordingly as if that person were a statutory Board within the meaning of that Act.

No person appointed as an Authority shall be personally liable for any act done or omitted to be done by him in good faith in pursuance or intended pursuance of his powers and authorities as an Authority.

If any employee of the Crown is appointed as an Authority, his service as an Authority shall, for the purpose of determining his existing and accruing rights under the State Services Act 1962, or, as the case may require, the Government Railways Act 1949 or the Post Office Act 1959, or under the Superannuation Act 1956, be deemed to be Government service in New Zealand.

There shall from time to time be appointed under the State Services Act 1962 such Registrars, Deputy Registrars, clerks, and other officers of an Authority as may be required, and one person may be appointed Registrar or Deputy Registrar or clerk or officer of 2 or more Authorities.

The office of Registrar or Deputy Registrar or any other office may be held either separately or in conjunction with any other office in the Public Service.

Every person (other than a person appointed as an Authority) engaged or employed in connection with the work of any Authority who is not also an officer of the Department, shall, for the purposes of section 13 of this Act, be deemed to be an officer of the Department, and shall make the declaration of fidelity and secrecy referred to in that section, and that section shall in every respect apply to that person as if he were an officer of the Department.

The functions of an Authority shall be to sit as a judicial authority for hearing and determining such objections to assessments of tax or duty or to decisions or determinations of the Commissioner as are authorised by the Inland Revenue Acts.

Every Authority shall have a seal which shall be judicially noticed in all Courts.

Every Authority shall, within the scope of its jurisdiction, be deemed to be a Commission of Inquiry under the Commissions of Inquiry Act 1908, and, subject to the provisions of this Act and of any regulations made under this Act, all the provisions of that Act, except sections 11 and 12 (which relate to costs), shall apply accordingly.

An Authority or the Registrar or Deputy Registrar purporting to act by direction or with the authority of an Authority, may issue summonses requiring the attendance of witnesses before the Authority or the production of any book or document, or may do any other act preliminary or incidental to the hearing of any matter by the Authority.

The procedure for the institution, hearing, and determination of any proceedings before an Authority on an objection shall, subject to the provisions of the Act authorising the hearing and determination of the objection by an Authority, be in accordance with this Act and with any regulations relating to those proceedings, and, subject thereto, an Authority may determine its own procedure.

For the purpose of hearing and determining any objection, an Authority shall have all the powers, duties, functions, and discretions of the Commissioner in making the determination.

In respect of any proceedings before an Authority—

The hearing of an objection before an Authority shall not be open to the public.

An Authority may receive as evidence any statement, document, information, or matter that in the opinion of the Authority may assist it to deal effectually with the proceedings before it, whether or not the same would be otherwise admissible in a Court of law.

Without limiting the generality of subsection (1) of this section, an Authority may receive, without formal proof—

Subject to the foregoing provisions of this section, the Evidence Act 1908 shall apply to an Authority and to all proceedings before an Authority, as if an Authority were a Court within the meaning of that Act.

In this section—

On the hearing and determination of any objection, the objector shall be limited to the grounds stated in his objection, and, subject to the provisions of subsection (2) of section 234 of the Land and Income Tax Act 1954, the burden of proof shall be on the objector.

Sittings of an Authority shall be held at such times and places as the Authority from time to time appoints.

Any sitting of an Authority may be adjourned from time to time and from place to place either before the time of the sitting or at the sitting.

If either the objector or the Commissioner fails to appear or be represented at the hearing of an objection before an Authority, the Authority may in its discretion either adjourn the hearing or determine the objection in the absence of the party so failing to appear or be represented.

Where under this section an Authority determines any objection in the absence of any party, the Authority on the application of that party may, if the Authority thinks fit, grant a rehearing of the objection. When such a rehearing is granted, the determination of the Authority made on the hearing shall immediately cease to have effect.

An Authority may at any time dismiss any objection, if it is satisfied that the objection is frivolous or vexatious or is made solely for the purpose of delay.

Proceedings before an Authority shall not abate by reason of the death of the objector, and the legal personal representative of the deceased objector shall be substituted in his stead.

An Authority may at any time, before or during the hearing or before delivering its decision, on the application of either the objector or the Commissioner or of its own motion, state a case for the opinion of the Supreme Court on any question of law arising in any proceedings before the Authority.

The Supreme Court may order the removal into the Court of Appeal of any case stated for the opinion of the Supreme Court under this section.

The Supreme Court or the Court of Appeal, as the case may be, shall hear and determine the question, and shall remit the case with its opinion to the Authority.

On the determination of any objection an Authority shall give a decision in writing.

Upon the request of the objector or the Commissioner made at the hearing or at the time when the decision is given, an Authority shall state in writing its findings of fact and any reasons in law for the decision.

The determination of an Authority on any objection shall be subject to appeal to the Supreme Court on any question of law, and on any question of fact where the amount of tax or duty involved is $1,000 or more, but shall be final and conclusive as to any other question of fact.

In the case of such an appeal the appellant shall, within 30 days after the determination appealed from, file with the Authority a notice of appeal specifying the registry of the Supreme Court in which he intends to file the case on appeal, and, in the case of an appeal by an objector, shall give security for the costs of the appeal to such amount and in such form as may be approved by the Authority.

The Authority whose determination is appealed from shall thereupon state and sign a case setting forth the facts and the questions of law or fact arising for the determination of the Supreme Court, and shall deliver the case so signed to the appellant.

The appellant shall, within 14 days after receiving the case, transmit it to the Registrar of the Supreme Court in the registry specified in the notice of appeal, and the Registrar shall thereupon enter the appeal for hearing at the first practicable sitting of the Court.

On the hearing of the appeal the Supreme Court may, if it thinks fit, cause the case so stated to be sent back to the Authority for amendment, and thereupon the case shall be amended accordingly, and the Court shall thereupon proceed to hear and determine the questions so submitted.

The Supreme Court may order the removal into the Court of Appeal of any case on appeal stated for the opinion of the Supreme Court under this Act.

The decision of the Supreme Court on any case on appeal under section 43 of this Act or on any case stated for its opinion under section 41 of this Act shall be subject to appeal to the Court of Appeal.

In respect of any proceedings before the Supreme Court or Court of Appeal on an appeal under section 43 of this Act from a determination of an Authority or on any case stated for the opinion of the Court under section 41 of this Act, the Court may award such costs to or against either party as it thinks just.

The Commissioner shall not be required to give security in any such proceedings before the Supreme Court or Court of Appeal.

All costs awarded against the Commissioner by the Supreme Court or Court of Appeal shall be payable out of money appropriated by Parliament, and not otherwise.

Every person commits an offence against this Act who—

Every person who commits an offence against this Act for which no other penalty is prescribed shall be liable on summary conviction to a fine not exceeding $500.

The Governor-General may from time to time, by Order in Council, make regulations for the due administration of the Inland Revenue Acts and for the conduct of all persons concerned in the administration thereof and generally for carrying the Inland Revenue Acts into effect.

Without limiting the power to make regulations conferred by subsection (1) of this section, regulations may be made under that section for all or any of the following purposes:

Regulations under this section may prescribe fines for offences against the regulations, not exceeding $500 in any case.

The enactments specified in the Second Schedule to this Act are hereby repealed.

The Board of Review Regulations 1961 and the Board of Review Regulations 1961, Amendment No. 1, are hereby revoked.

All references in any enactment, regulation, rule, order, deed, agreement, instrument, notice, or other document whatsoever to the Minister of Stamp Duties shall, unless the context otherwise requires, be deemed to be references to the Minister of Finance.

Every Board of Review is hereby abolished.

Every reference to a Board of Review in any Act, regulation, or other enactment shall hereafter, unless the context otherwise requires, be read as a reference to a Taxation Review Authority.

Notwithstanding subsection (1) of this section, where, before the commencement of this Act, a Board has commenced but not completed hearing and determining any objection, the Board shall complete hearing and determining that objection as if this Act had not been passed.

Where, before the commencement of this Act, any objection had been referred by the Commissioner to a Board of Review, but the Board had not commenced to hear and determine the objection, the objection shall be heard and determined by an Authority as if that objection had been duly referred to the Authority.

Where a Board has heard and determined an objection, and is required to state a case on appeal to the Supreme Court, the case shall be stated by an Authority.