The Commissioner’s duty of care and management – section 6A of the Tax Administration Act 1994

This interpretation statement sets out the Commissioner’s view on his “care and management” duty in s 6A of the Tax Administration Act 1994. In doing so, it clarifies the relationship between      s 6A and the other provisions of the Inland Revenue Acts, including s 6 of the Tax Administration Act 1994, which requires the Commissioner to use best endeavours to protect the integrity of the tax system. All legislative references are to the Tax Administration Act 1994 (the TAA) unless otherwise stated.