31520 (2025). Hon Dr Deborah Russell to the Minister of Revenue

31520 (2025). Hon Dr Deborah Russell to the Minister of Revenue: What is the legislative basis, if any, for Inland Revenue allowing the participating advisor initiative?

Hon Simon Watts: Under section 6A of the Tax Administration Act 1994 the Commissioner of Inland Revenue is permitted to make resourcing decisions allowing the most net revenue to be collected over time. The participating advisor initiative is essentially a tool to assist in determining where best to utilise the Commissioner’s limited resource.