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Inland Revenue

Tax Policy

PUBLISHED 15 August 2017

Report on review of tax secrecy provision tabled

An Inland Revenue report into targeted consultation on section 81BA of the Tax Administration Act 1994, which is one of the information sharing provisions, was tabled in Parliament today. The review is a requirement built into legislation. As part of the review, opinions were canvassed on the operation of section 81BA; its impacts and whether the section should be removed or whether any amendments to the section were required. The report discusses the findings and recommends retaining the section pending a wider review of the Tax Administration Act.