Dear Inland Revenue Department,

In a previous request you gave me the following answer (I have outlined the orginal QUESTION and ANSWER as well as the FURTHER DETAILS REQUIRED):

QUESTION
It states in clause 162B of the Student Loan Scheme Amendment Bill (No 3) that on an application in writing by the Commissioner a district court judge or registrar may issue
a warrant for the arrest of a person (the liable person) ie a student loan defaulter and
that one of the conditions that must be met is that the authorities must be satisfied that
the individual is about to leave or attempt to leave New Zealand. How is this condition
satisfied, eg - the details on their arrival card including departure date?

ANSWER
I have decided to withhold this information under section 18(c)(i) of the Official Information Act, as making the information available would be contrary to the provisions of a specified enactment, namely the secrecy obligations in section 81 of the Tax Administration Act 1994 (TAA).

Section 81(1) of the TAA requires all Inland Revenue officers to maintain, and assist in maintaining, the secrecy of all matters relating to the Inland Revenue Acts, except for the purpose of carrying into effect that legislation, or if an exception to secrecy applies under section 81(1B).

There are two general exceptions within section 81(1B). The first allows Inland Revenue to release information to carry into effect the legislation that we administer and the second allows for the release of information for the purpose of performing a duty of the Commissioner, or for the purpose of supporting the performance of such a duty. In the latter case, releasing the information must be considered reasonable in regard to several factors, including the need to protect the integrity of the tax system.

It is my view that releasing this information would have a negative impact on the integrity of the tax system as it may assist the recipient with avoiding possible detection or arrest.

FURTHER DETAILS REQUIRED

I do not believe the question falls under and within the witholding of information criteria under section 18(c)(i) of the Official Information Act, as making the information available would not be contrary to the provisions of a specified enactment, namely the secrecy obligations in section 81 of the Tax Administration Act 1994 (TAA).

I believe that information should be released based on the fact that it falls and is within the criteria of section 81(1B) as in where it allows for the release of information for the purpose of performing a duty of the Commissioner, or for the purpose of supporting the performance of such a duty. This requested information does fit into this specified criteria.

I do not believe that releasing this information would have a negative impact on the integrity of the tax system and that it will not in any way assist the recipient with avoiding possible detection or arrest. This information would not assist in any way the recipient with avoiding possible detection or arrest and therefore shoudl be released as requested.

I therefore once again ask you to release this infomataion as outlined here:

It states in clause 162B of the Student Loan Scheme Amendment Bill (No 3) that on an application in writing by the Commissioner a district court judge or registrar may issue
a warrant for the arrest of a person (the liable person) ie a student loan defaulter and
that one of the conditions that must be met is that the authorities must be satisfied that
the individual is about to leave or attempt to leave New Zealand. How is this condition
satisfied, eg - the details on their arrival card including departure date?

Yours faithfully,

Michael Rescue

Dear Inland Revenue Department

Why is taking so long for a response

Yours faithfully,

Michael Rescue