Inland Revenue Department Amendment Act (No 2) 1988
Inland Revenue Department Amendment Act (No 2) 1988
Inland Revenue Department Amendment Act (No 2) 1988
Inland Revenue Department Amendment Act (No 2) 1988
Public Act |
1988 No 143 |
|
Date of assent |
11 October 1988 |
|
Contents
An Act to amend the Inland Revenue Department Act 1974
BE IT ENACTED by the Parliament of New Zealand as follows:
1 Short Title
This Act may be cited as the Inland Revenue Department Amendment Act (No. 2) 1988, and shall be read together with and deemed part of the Inland Revenue Department Act 1974 (hereinafter referred to as the principal Act).
2 Application
This Act shall apply in relation to the divulging or communicating of any matter or thing or the producing in any Court of any book or document on or after the 11th day of October 1988.
3 Officers to maintain secrecy
Section 13(4) of the principal Act (as amended by section 4(5) and (6) of the Inland Revenue Department Amendment Act 1976) is hereby amended by inserting, after paragraph (a), the following paragraph:
“(aa)
Divulging or communicating any matter or thing or producing in any Court any book or 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 book or document shall be deemed to be produced for the purpose of carrying into effect the Goods and Services Tax Act 1985.”
This Act is administered in the Inland Revenue Department.