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Tax agents
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Approved advisor groups

The following organisations have received approved advisor group status to date:

  • The New Zealand Institute of Chartered Accountants
  • Accountants + Tax Agents Institute of New Zealand
  • CPA Australia
  • Chartered Accountants Australia and New Zealand

What an approved advisor group is

Under section 20B(5) of the Tax Administration Act 1994 (TAA), an approved advisor group is a group that:

  1. includes natural persons who -
    1. have a significant function of giving advice on the operation and effect of tax laws; and
    2. are subject to a professional tax code of conduct in giving the advice; and
    3. are subject to a disciplinary process that enforces compliance with the code of conduct; and
  2. is approved by the Commissioner for the purposes of this definition.

The group must be approved by the Commissioner before a tax advisor who is subject to an approved advisor group's code of conduct and disciplinary procedures can claim the right of non-disclosure on behalf of a taxpayer.

The Commissioner will exercise her power of approval at a high level of delegated authority having regard to the statutory requirements and such other relevant considerations as may be applicable.

Non-disclosure right for tax advice documents

Read our Standard Practice Statement 05/07 - Non-disclosure for tax advice documents for further information.