Information held by Inland Revenue is official information. Once an Official Information Act request has been received, Inland Revenue must decide whether it will release the information requested. Information must be released unless there is a good reason for withholding it under the Act or another statutory withholding ground.
Inland Revenue will withhold the information requested if any of the following grounds apply:
| Information will be withheld if releasing it would be likely to | Legislation |
|---|---|
| Harm New Zealand’s defence, security or international relations. |
Section 6 (a) |
| Harm entrusted New Zealand Government's information on the basis of confidence by a Government of another country, or an agency of a government. | Section 6 (b) (i) |
| Harm entrusted New Zealand Government's information on the basis of confidence by an international organisation. |
Section 6 (b) (ii) |
| Harm the maintenance of the law, including the prevention, investigation, and detection of offences, and the right to a fair trial. |
Section 6 (c) |
| Invade the privacy of a person's identity including deceased. | Section 9 (2) (a) |
| Harm information that would disclose a trade secret. | Section 9 (2) (b) (i) |
| Harm information of a third party's commercial position. | Section 9 (2) (b) (ii) |
| Harm information which is subject to an obligation of confidence or which any person has been or could be compelled to provide under the authority of any enactment, where the making available of the information would be likely to prejudice the supply of similar information, or information from the same source, and it is in the public interest that such information should continue to be supplied. |
Section 9 (2) (ba) (i) |
| Harm information which is subject to an obligation of confidence or which any person has been or could be compelled to provide under the authority of any enactment, where the making available of the information would be likely otherwise to damage the public interest. |
Section 9 (2) (f) (ii) |
| Harm the current constitutional conventions protecting the confidentiality of advice tendered by ministers and officials. |
Section 9 (2) (f) (iv) |
| Harm the effective conduct of public affairs through the free and frank expression of opinions. |
Section 9 (2) (g) (i) |
| Enable the Crown to negotiate with disadvantage or prejudice. |
Section (9) (2) (j) |
| Harm confidential legal advice. | Section 9 (2) (h) |
| Causing information to be used as improper gain or advantage. | Section 9 (2) (k) |
| The making available of the information requested would be contrary to the provisions of a specified enactment. | Section 18 (c) (i) |
| Information is already publicly available or will be publicly available soon not in scope. |
Section 18 (c) (i) |