This article is primarily concerned with provisions of the Tax Administration Act 1994. In particular, it discusses the Commissioner's duty to collect tax, corresponding duties of the taxpayer, the Commissioner's powers to obtain information, the Inland Revenue Department's code of secrecy, binding rulings on taxation, new rules on disputing assessments and review of the Commissioner's actions outside of the objection procedure.
"Taxpayers' Rights in New Zealand,"
Revenue Law Journal:
1, Article 9.
Available at: http://epublications.bond.edu.au/rlj/vol7/iss1/9