Dear Inland Revenue Department,

If we are required to file a tax return at all, it must be published in the Government Gazette.

1/ Could you please supply the volume date and a page number that this public obligation exists in the public and that the public have been given notice in the Gazette.

2/ Can you please legally define "person".

Yours faithfully,

John Armstrong

Dear OIA,

Your response states that IRD does not need to publish in the Government Gazette, however the Legislation Act 2019 states;

68 Power to authorise IRD to draft Inland Revenue Bills
(1) The Governor-General may, by Order in Council made on the recommendation
of the Attorney-General, authorise the Inland Revenue Department to draft
Inland Revenue Bills that the responsible Minister directs.
(2) The Order in Council may state exceptions to the authorisation.
(3) The Order in Council is secondary legislation (see this Part for publication
requirements).
(4) In this section,—
Inland Revenue Bills means Bills, or parts of Bills, intended to become Acts,
or parts of Acts, administered by the Inland Revenue Department
responsible Minister means the Minister of the Crown who is responsible for
the Inland Revenue Department.
Compare: 2012 No 119 s 60

Requirements under this Act for secondary legislation made under this section
Publication PCO must publish it on the legislation website and notify
it in the Gazette
s 69(1)(c)
Presentation The Minister must present it to the House of
Representatives
s 114, Sch 1
cl 32(1)(a)
Disallowance It may be disallowed by the House of Representatives ss 115, 116
This note is not part of the Act.
Key publishing responsibilities
69 PCO must publish all legislation
(1) The PCO must publish—
(a) all introduced Bills (and those amendments to Bills that the Attorney-
General directs); and
(b) all Acts; and
Version as at
23 December 2023 Legislation Act 2019 Part 3 s 69
33
(c) all secondary legislation drafted by the PCO; and
(d) minimum legislative information for all secondary legislation drafted by
the PCO.
(2) The PCO must also notify the making of that secondary legislation by publishing
the information required by regulations in the Gazette.
(3) The PCO may also publish secondary legislation that was not drafted by the
PCO as if it were drafted by the PCO. In that case,—
(a) subsections (1)(d) and (2) apply; and
(b) section 71 (how and when legislation must be published by PCO)
applies; and
(c) any obligation under any other legislation for the secondary legislation
to be published or notified in the Gazette is treated as satisfied.

Yours sincerely,

John Armstrong