Care and management of the taxes covered by the Inland Revenue Acts

This interpretation statement sets out the Commissioner's position on his responsibility under section 6A(2) of the Tax Administration Act 1994 for the 'care and management of the taxes covered by the Inland Revenue Acts', and his duty under section 6A(3) of the TAA 'to collect over time the highest net revenue that is practicable within the law'. There is a short background statement at the start which discusses changes made to the interpretation statement since the consultation periods in 2005 and 2008.