[IN CONFIDENCE RELEASE EXTERNAL]
22 March 2022
Paydn$$
[FYI request #18778 email]
Dear Sir/Madam,
Thank you for your request made under the Official Information Act 1982 (OIA), received
on 5 March 2022. You requested the following:
Do you know if the Panama Papers in connection with New Zealand has been
investigated? If so, could I have all documents that are or were under investigation?
Just wondering as there could be a connection with the fraudulent use of NZ birth
certificates.
Inland Revenue investigated the Panama Papers, however these investigations involved
specific taxpayer affairs. Information related to other taxpayers’ affairs is considered
sensitive revenue information and is confidential under section 18 of the Tax Administration
Act 1994 (TAA).
Therefore, I am declining your request under section 18(c)(i) of the OIA as making the
requested information available would be contrary to the provisions of a specified
enactment, namely Inland Revenue’s confidentiality obligation in section 18 of the TAA.
Disclosure of this information does not fall within any of the exceptions to the confidentiality
obligation listed in sections 18D to 18J of the TAA.
However, I can confirm that during the investigation, no links to the fraudulent use of NZ
birth certificates were identified.
Right of Review
If you disagree with my decision on your OIA request, you can ask an Inland Revenue
review officer to review my decision. To ask for an internal review, please email the
Commissioner of Inland Revenue a
t: [email address]. Alternatively, under section 28(3) of the OIA, you have the right to ask the Ombudsman to
investigate and review my decision. You can contact the office of the Ombudsman by email
a
t: [email address].
Publishing of OIA response
Finally, please note that, Inland Revenue regularly publishes, on its website, responses to
requests that may be of interest to the wider public. Your personal details or any information
that would identify, you will be removed prior to it being published.
Thank you again for your request.
Yours sincerely
John Nash
Manager – International Revenue Strategy
www.ird.govt.nz
Ref: 22OIA1682