Remedial amendments for Inland Revenue’s access and seizure powers

(Clauses 64, 65, and 110)

Summary of proposed amendments

Inland Revenue’s search and seizure powers in the Tax Administration Act 1994 and the Schedule to the Search and Surveillance Act 2012 are to be amended to ensure that the powers are appropriate and harmonised between the two Acts.

Application date

The amendments will apply immediately after the items relating to the Tax Administration Act 1994 in the Schedule of the Search and Surveillance Act 2012 come into force, or on 1 April 2014, whichever is first.

Key features

To ensure that Inland Revenue’s access and seizure powers in the Tax Administration Act 1994 fit into the Search and Surveillance Act 2012 framework appropriately, it is proposed to insert some cross-references into the Tax Administration Act 1994. Those provisions need to be reflected in the Schedule of the Search and Surveillance Act 2012. Therefore, amendments are proposed to both the Tax Administration Act 1994 and the Schedule to the Search and Surveillance Act 2012 to ensure that the powers are harmonised between the two Acts, as a remedial matter.