Official Information Act Request to Inland Revenue Department

Richard Vance
[email address]

Chief Executive
Inland Revenue Department (IRD) in New Zealand
PO Box 39010
Wellington Mail Centre
Lower Hutt 5045
New Zealand

Subject: Official Information Act Request – IRD’s Enforcement of GST Compliance and Handling of Complaint Regarding Christchurch City Council

Dear Chief Executive,
I make this request pursuant to the Official Information Act 1982 (OIA) to obtain information regarding the Inland Revenue Department’s (IRD) enforcement of Goods and Services Tax (GST) compliance by public sector entities, specifically in relation to my complaint about Christchurch City Council’s alleged failure to issue GST-compliant receipts for payments exceeding $50.
This request is made in the public interest, particularly regarding the enforcement of the Goods and Services Tax Act 1985 and IRD’s obligations under the Tax Administration Act 1994.
Background and Context of Request
I initially raised this matter with IRD in October 2023, bringing to attention that Christchurch City Council was not issuing GST-compliant receipts as required under the Goods and Services Tax Act 1985. Following this, I formally lodged a complaint on 5 March 2024.
As of 4 April 2024, I have yet to receive substantive information regarding IRD’s handling of this matter. IRD has refused to provide information on the outcome of my complaint, citing section 18 of the Tax Administration Act 1994 and provisions of the Privacy Act 2020, despite the fact that this matter involves the compliance of a public entity rather than an individual taxpayer.
Scope of Request
1. Investigation Into Christchurch City Council’s GST Compliance
1.1. Has IRD investigated or is IRD currently investigating Christchurch City Council for failing to issue GST-compliant receipts where required under sections 24(5) and 24(6) of the Goods and Services Tax Act 1985?
1.2. What specific compliance or enforcement actions, if any, has IRD taken against Christchurch City Council to ensure compliance with its statutory obligations?
1.3. Has IRD issued any warnings, notices, penalty assessments, or other compliance directives to Christchurch City Council in relation to this matter?
1.4. Has IRD identified any breaches of the GST Act 1985 by Christchurch City Council? If so, please provide any official reports, assessments, or compliance determinations.
1.5. If IRD has decided not to investigate or take enforcement action, please provide the legal basis for this decision, including any internal policies, guidelines, or interpretations of the GST Act that inform such a decision.
2. IRD’s General Approach to GST Compliance Enforcement
2.1. What is IRD’s enforcement policy regarding public sector entities that fail to issue GST-compliant tax invoices where legally required under section 24 of the GST Act 1985?
2.2. How many public sector organizations (including local councils) have been:
• Investigated for failing to issue GST-compliant receipts or invoices in the past five years?
• Subjected to any penalties, assessments, or compliance enforcement actions as a result?
2.3. What criteria does IRD use to determine whether to investigate or take enforcement action against a public entity for non-compliance with the GST Act?
2.4. Are there any internal guidelines, policy statements, or legal interpretations IRD relies upon when deciding whether to investigate government entities for breaches of tax law? If so, please provide copies of such documents.
3. IRD’s Legal Basis for Withholding Information Under Section 18 of the Tax Administration Act 1994 and the Privacy Act 2020
3.1. IRD previously cited section 18 of the Tax Administration Act 1994 as grounds for refusing to disclose information regarding this matter.
• Please provide a legal explanation of how section 18 applies to this case, given that the complaint concerns a public entity’s compliance with statutory tax obligations rather than a private taxpayer’s confidential information.
• If IRD is asserting that Christchurch City Council is entitled to the same secrecy protections as an individual taxpayer, please provide any legal precedent, internal policy, or statutory interpretation that supports this position.
3.2. IRD also referenced the Privacy Act 2020 as a justification for withholding information.
• Please identify the specific provision(s) of the Privacy Act 2020 relied upon and explain how they apply to a local government entity’s statutory tax compliance obligations.
• Given that the Privacy Act 2020 applies primarily to personal information, what legal basis does IRD have to withhold information about a public entity’s regulatory compliance under this Act?
3.3. If IRD maintains that section 18 of the Tax Administration Act 1994 or the Privacy Act 2020 prohibits disclosure, please provide:
• The precise statutory interpretation or legal precedent relied upon.
• Any internal memoranda, policy documents, or legal opinions that support IRD’s position on the applicability of these provisions in cases involving public sector tax compliance.
Legal Basis for This Request and Public Interest Considerations
Under the Official Information Act 1982, the requested information should be disclosed unless there is a valid ground for refusal under sections 6, 9, or 18 of the Act.
• Public Interest in Compliance with Tax Law: The enforcement of section 24 of the GST Act 1985 is of national interest, particularly where a local government entity is alleged to be in breach of its statutory obligations. Transparency in tax compliance investigations enhances public confidence in IRD’s regulatory oversight.
• Application of the Official Information Act: Section 4(a) of the OIA states that information shall be made available unless there is good reason to withhold it. If IRD refuses this request, it must clearly identify the statutory basis for doing so and explain why the public interest does not outweigh the reasons for refusal.
• Limited Application of Privacy Act Protections to Public Entities: The Privacy Act primarily protects personal information. It does not extend absolute confidentiality to public entities in matters of regulatory compliance.
If any part of this request is denied, please provide:
• The specific statutory ground under which the information is withheld.
• An explanation of how that provision applies to the requested information.
• Whether any part of the requested information can be released in redacted form under section 17 of the Official Information Act 1982.
Preferred Format and Timeframe for Response
I request that this information be provided electronically in a searchable, accessible format. Under the Official Information Act 1982, I expect a response within 20 working days from the date of this request. If an extension is necessary, please provide the reasons and the expected timeframe.
If this request is refused in whole or in part, I reserve the right to escalate the matter to the Office of the Ombudsman for review.

I appreciate your prompt attention to this matter and look forward to your response.

Yours sincerely,
Richard Vance

Dear Inland Revenue Department,

Please note the correction to dates in my original request Official Information Act Request – IRD’s Enforcement of GST Compliance and Handling of Complaint Regarding Christchurch City Council.

- I initially raised this matter with IRD in October 2023 (this should read 2024), bringing to attention that Christchurch City Council was not issuing GST-compliant receipts as required under the Goods and Services Tax Act 1985.
- Following this, I formally lodged a complaint on 5 March 2024 (this should read 2025).
- As of 4 April 2024 (this should read 2025), I have yet to receive substantive information regarding IRD’s handling of this matter.

Yours faithfully,

Richard Vance