Back to Making Tax Simpler

Information collection overview

Scroll To Questions

Information and intelligence capabilities are an important aspect of modernising the tax administration.  The future tax administration will involve:

  • greater use of pre-populated tax returns;
  • more automated and streamlined information flows; and
  • a broader approach to compliance based on smarter use of information and a wider range of interventions.

The Government considers that Inland Revenue’s information collection powers work well.  They are generally consistent with those of revenue agencies in other countries.   However, the ways in which information is stored have changed.  More information is stored in the “cloud” and large electronic datasets have become more commonplace.  Therefore the Government is reviewing whether any updates are needed to ensure Inland Revenue’s information collection powers remain fit for purpose.

Tax returns are a key source of information for Inland Revenue.  The Inland Revenue Acts contain a range of information reporting and return requirements.  Outside of the tax return process, Inland Revenue can require a person to provide any information considered “necessary or relevant” to Inland Revenue’s functions.

The Government considers that, in updating Inland Revenue’s information collection powers, a “necessary or relevant” standard should be retained.  Retaining this standard gives the public continued confidence that Inland Revenue will not use its powers to obtain information that is not needed.     

Tell us what you think

Scroll To Top