Changes to the way that taxpayers interact with Inland Revenue provides an opportunity to investigate any issues contained within the primary legislative vehicle for tax administration, the Tax Administration Act 1994 (the TAA).
Therefore, to support the Government's ideas for the modernisation and simplification of the tax system, a policy review of key tax administration and legal issues that frame and underpin much of New Zealand’s tax system is needed.
The review would consider:
- The roles of Parliament and the Commissioner in tax administration;
- The role of customers and third parties in the transformed administration and implications for current obligations and sanctions;
- Principles underpinning information and secrecy; and
- The legislative structure of the Inland Revenue Acts.