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Open Date
31 Mar 2020
Closing Date
16 Aug 2019
Consultation closed

Application of discretion in s18D(2) of the Tax Administration Act 1994 - an exception to confidentiality

The draft standard practice statement sets out the Commissioner’s practice regarding the new confidentiality rule of the Tax Administration Act 1994. It provides guidance and outlines the steps needed before making a permitted disclosure to ensure consistency and to also ensure any disclosure is in line with the Commissioner’s authority to make a permitted disclosure.