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) |
| Undermine the trust of overseas governments or organisations that share information with New Zealand on a confidential basis. | Section 6(b) |
| Undermine law enforcement (including preventing, investigating, and detecting offences and the right to a fair trial). | Section 6(c) |
| Endanger the safety of any person. | Section 6(d) |
| Seriously damage the economy by prematurely disclosing decisions to change or continue with Government economic or financial policies. | Section 6(e) |
Inland Revenue will withhold the information if any of the following grounds apply:
| Information will be withheld if releasing it would be: | Legislation |
|---|---|
| Likely to prejudice the security or defence of the Cook Islands, Tokelau, Niue or the Ross Dependency. | Section 7(a) |
| Likely to prejudice relations between any of the Governments of New Zealand, the Cook Islands and Niue. | Section 7(b) |
| Likely to prejudice the international relations of the Cook Islands or Niue. | Section 7(c) |
Inland Revenue may withhold information if any of the following grounds apply. Inland Revenue must also consider whether the public interest in releasing the information outweighs any reasons to withhold it.
| Information may be withheld to: | Section |
|---|---|
| Protect the privacy of individuals (including people who have died). | Section 9(2)(a) |
| Protect information where releasing it would reveal a trade secret or would be likely to unreasonably harm the commercial position of a person or an organisation. | Section 9(2)(b) |
| Protect information that was provided in confidence and where releasing it would be likely to discourage people from providing similar information in the future and it is in the public interest that the information continues to be supplied, or where releasing it would be likely otherwise to harm the public interest. | Section 9(2)(ba) |
| Avoid endangering the health or safety of members of the public. | Section 9(2)(c) |
| Avoid harming New Zealand’s wider economic interests. | Section 9(2)(d) |
| Prevent or reduce material loss to members of the public. | Section 9(2)(e) |
| Maintain constitutional conventions including confidential communications with the Sovereign or Governor General, collective and individual ministerial responsibility, the political neutrality of officials, and confidential advice provided by Ministers and officials. |
Section 9(2)(f) |
| Maintain the effective conduct of public affairs through the ability of Ministers and officials to give free and frank advice in the course of their work and protect them from improper pressure or harassment. | Section 9(2(g) |
| Maintain legal professional privilege. | Section 9(2)(h) |
| Enable a Minister or a public service agency to carry out commercial activities without being disadvantaged. | Section 9(2)(i) |
| Enable a Minister or public service agency to negotiate, including commercial and industrial negotiations, without being disadvantaged. | Section 9(2)(j) |
| Prevent the use of information for improper gain or advantage. | Section 9(2)(k) |
Inland Revenue may refuse to release information if one or more of the following grounds apply:
| A request for information may be refused if: | Legislation |
|---|---|
| There is a good reason to withhold the information under sections 6, 7 or 9. | Section 18(a) |
| Confirming whether it exists or not would cause harm. | Section 18(b) |
| Releasing it is contrary to another Act or could constitute contempt of court or the House of Representatives. | Section 18(c) |
| It is, or will soon be, publicly available. | Section 18(d) |
| The request is from a defendant (or someone acting for them) and is for information the defendant could ask for under the Criminal Disclosure Act 2008, regardless of whether that information has already been released or withheld under that Act. | Section 18(da) |
| It does not exist or, despite reasonable efforts, cannot be found. | Section 18(e) |
| It cannot be made available without substantial collation or research. |
Section 18(f) |
| It is not held by Inland Revenue, and there are no grounds for believing that it is held by another agency or connected more closely with the functions of another agency. | Section 18(g) |
| The request is frivolous or vexatious or the information is trivial. | Section 18(h) |