The Commissioner’s duty of care and management – section 6A of the Tax Administration Act 1994

This Interpretation Statement sets out the Commissioner’s view on his “care and management” duty in s 6A of the Tax Administration Act 1994.  In doing so, it clarifies the relationship between s 6A and the other provisions of the Inland Revenue Acts, including s 6 of the Tax Administration Act 1994, which requires the Commissioner to use best endeavours to protect the integrity of the tax system.  

A reading guide with more details on the main changes is provided.

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