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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

OS 18/02: Non-disclosure right for tax advice documents

This operational statement sets out the process that the Commissioner will follow when issuing a notice to a taxpayer, tax advisor and/or a third party requiring the disclosure of documents, which may contain tax advice and may be subject to the right to claim non-disclosure under sections 20B to 20G of the Tax Administration Act 1994.

OS18/02: Non-disclosure right for tax advice documents
(PDF | 17 pages | 777KB)