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Information sharing MoUs

Read the summaries of agreements with other government agencies.

ACC
Name of agreement Administration of ACC Order in Council
Agency data share is with Accident Compensation Corporation (ACC)
MoU title Supplying information to assist ACC in the administration of the Accident Compensation Act 2001
Agency using the data ACC
Purpose Enables ACC to assess levies, and assess eligibility for and calculate earnings related compensation.
Data exchanged

Inland Revenue may provide ACC with the following information:

  1. Information for assessing levies:
    1. person's identifying and contact details, including name and aliases (for example, company name), date of birth, physical and email addresses, phone numbers (and when all or any of these addresses and numbers were given or last updated), IRD number and New Zealand Business Number (NZBN)
    2. whether an income tax return has been filed
    3. start date of salary or wage employment
    4. name of employer who paid schedular payments
    5. whether the person is a partnership
    6. income as a beneficiary of a trust.
  2. Information for assessing eligibility for and calculating earnings related compensation:
    1. person's identifying and contact details, including (without limitation) name and aliases (for example, company name), data of birth, physical and email addresses, phone numbers (and when all or any of those addresses and numbers were given or last updated), IRD number and NZBN
    2. whether an income tax return has been filed
    3. balance date (of the person as a taxpayer)
    4. whether the person is a partner in a partnership
    5. the partners of a partnership in which the person is a partner
    6. income as a beneficiary of a trust
    7. names of trustees of a trust of which the person is a beneficiary
    8. date the person ceased to be an employer
    9. start date of being a Private Domestic Worker, and
    10. cease date of being a Private Domestic Worker.
Legal authority Section 18F of the Tax Administration Act 1994.
 
Name of agreement Information matching for compensation purposes
Agency data share is with Accident Compensation Corporation (ACC)
IMA title IR - ACC matching information for compensation purposes (as varied)
Agency using the data ACC
Purpose

To exchange "beneficiary information" to verify:

  • the entitlement or eligibility of any person to or for earnings related compensation, or
  • the amount of earnings related compensation to which any person is or was eligible, or
  • whether any premium or levy is payable or the amount of any premium or levy payable by any person.
Data exchanged Information provided by Inland Revenue to ACC:
  1. for applicants for earnings-related compensation, details of income (from any source), where relevant to determining the applicant's entitlement to or eligibility for earnings-related compensation, or the amount of such compensation, as follows - gross amount of income, net amount of income (minus expenses), where the applicant is an employee, the name(s) and address(es) of each of the employee's employers within a specific period, where the applicant has taxable income from the sale of property, and the information is available within Inland Revenue:
    1. share of net profit / loss (for each property)
    2. percentage of property ownership (for each property)
    3. date of purchase(s)
    4. date of sale(s)
    5. property title numbers(s) (if multiple properties involved)
    6. property address(es) (if multiple properties involved).
  1. for existing or past recipients of earnings -related compensation:
    1. employer name(s)
    2. employer address(es)
    3. employer post code(s)
    4. employer trade name(s)
    5. date employment commenced (with each employer)
    6. date employment ceased (with each employer)
    7. amount of income (from each employer and any other source) where relevant to determine the person's entitlement to eligibility for or amount of earnings-related compensation.
Legal authority Schedule 7, part C, clause 42 of the Tax Administration Act 1994.
 
Name of agreement Information matching for the calculation of levies
Agency data share is with Accident Compensation Corporation (ACC)
IMA title Information matching agreement between the Accident Compensation Corporation and The Commissioner of Inland Revenue (as varied) (note that this is in fact an Information Matching Agreement)
Agency using the data ACC
Purpose To enable ACC to identify levy payers and assess levies in accordance with the Accident Compensation Act 2001. 
Data exchanged

Inland Revenue provides ACC with certain information on a regular basis, including:

  • employer name and address, tax type, entity type, phone number, nature of business, employer classification, IRD number, agent code, date of birth, home phone; and
  • employer assessment details (gross earnings, ACC reimbursement), self-employed liable earnings (balance date, employer/self-employed/closed company name, premium class, liable earnings per class, assessed employer premium per class, assessed premium per class), financial transactions (effective date, processed date, transaction amount), self-employed income details (gross employee earnings, income, expenses, balance date), shareholder income details (balance date, employer/self-employed/closed company name, ACC number, name, remuneration), employer monthly schedule roll-up (gross earnings, gross withholding tax, earnings not liable, maximum earnings, balance date, employer/self-employed/closed company name).

ACC requires from Inland Revenue the following information on an ad hoc basis:

  • names, addresses, and ACC file numbers for employers, self-employed persons, private domestic workers, and shareholder-employees
  • start date and cease date of being an employer, private domestic worker, or self-employed person
  • total earnings paid in any year by an employer to employees or a private domestic worker as earnings as an employee
  • earnings as a self-employed person or shareholder-employee
  • whether an employer, self-employed person, private domestic worker, or shareholder-employee has a tax agent and, if so, the tax agent's name and contact details
  • in the case of an employer, self-employed person, private domestic worker, or shareholder employee who is an individual, whether the individual is deceased and, if so, the individual's date of death and the name and contact details of the administrator or executor of the individual's estate.
  • Business descriptions (or BIC Code)
Legal authority Schedule 7, part C, clause 43 of the Tax Administration Act 1994 and section 246 of the Accident Compensation Act 2001.
Approved Credit Reporting Agencies
Name of agreement Credit Reporting Information Share
Approved Credit Reporting Agencies

Centrix Group Limited
Dun & Bradstreet
Equifax

Agreement title Supplying information about reportable unpaid tax to improve the accuracy of credit reporting
Agencies using the data

Centrix Group Limited
Dun & Bradstreet
Equifax

Purpose To specify the legally binding terms under which Inland Revenue (IR) may share information relating to companies' reportable unpaid tax with approved credit reporting agencies.
Data exchanged

On a weekly basis IR may provide approved credit reporting agencies with the following information for each company with reportable unpaid tax:

  • Identifying information:
    • NZBN
    • NZ company number
    • Registered company name
    • Address
  • Debt detail (debt type, amount, oldest period of debt, whether there is a repayment arrangement)
  • Status (new / remove / update).

     

IR will provide:

  • matching data (registered company name, NZBN, NZ company number and reason for removing or updating the company's records), and
  • a reason for removing or updating the company’s records if a company has been incorrectly reported or repays its debt in full.

Approved credit reporting agencies must provide IR with:

  • a weekly response that shows how it processed the information provided by IR; and
  • an annual report showing the number of credit reports in relation to companies with reportable unpaid tax that the agency provided to subscribers in that year.
Legal authority Schedule 7, part C, clause 34 of the Tax Administration Act 1994.
Australian Tax Office
Name of agreement Contact details for student loan borrowers
Agency data share is with Australian Tax Office
MoU title Service Arrangement between Inland Revenue (New Zealand) and the Australian Taxation relating to the supply of contact information held by the Australian Taxation Office to assist Inland Revenue to contact certain student loan borrowers based in Australia
Agency using the data Inland Revenue
Purpose Allowing the exchange of information so that Inland Revenue can gain up-to-date contact details on student loan borrowers based in Australia, contact those identified borrowers; and potentially recovers default debt from those borrowers.
Data exchanged

Inland Revenue provides for borrower if held:

  • unique identifier
  • full name(s)
  • other given/surname (s)
  • date of birth
  • New Zealand passport number(s)
  • last known Australian address
  • Australian telephone number(s)
  • email address.

ATO provides for borrower if held:

  • unique identifier
  • date of birth
  • personal telephone number
  • work telephone number
  • mobile telephone number
  • residential address
  • email address, and
  • date of death.
Legal authority Section 209A of the Student Loan Scheme Act 2011, schedule 7, part A, clause 9 of the Tax Administration Act 1994 (NZ), and item 8, table 7 of subsection 355-65(8) of Schedule 1 of the Taxation Administration Act 1953 (Australia).
Department of Internal Affairs
Name of agreement Deceased persons match
Agency data share is with Department of Internal Affairs
IMA title Information Matching Agreement between the Registrar General of Births Deaths and Marriages, Department of Internal Affairs ("the Registrar") and Inland Revenue
Agency using the data Inland Revenue
Purpose Sets out the terms and conditions that apply when the Registrar shares death information with Inland Revenue.

Information supplied under this agreement will be used for the purposes of identifying deceased Inland Revenue customers and verifying their details.
Data exchanged

The Registrar will provide Inland Revenue with information that is on the death register, including name, date and place of birth, date and place of death, names of parents, address, relationship status and name of partner, and age of children.

Legal authority Section 78A and Schedule 1A of the Births, Deaths, Marriages and Relationships Registration Act 1995.
Name of agreement Sharing of birth information for IRD number and child support applications programme.
Agency data share is with Department of Internal Affairs
IMA title Information Matching Agreement between the Registrar General Births Deaths and Marriages Department of Internal Affairs and the Commissioner Inland Revenue.  Sharing of Birth Information for IRD number and Child Support Applications Programme.
Agency using the data Inland Revenue
Purpose

The agreement enables Department of Internal Affairs to transfer information from birth registrations where the person registering the child's birth has indicated they wish to apply for an IRD number for the child. This enables Inland Revenue to establish IRD numbers for these children.

Inland Revenue can also use the information to verify customer’s details and details of parentage, birth and death of qualifying or dependent children to process child support applications.

Data exchanged
  • Parent signature (indicator of whether parent has signed form)
  • Birth Registration Number
  • Child Surname
  • Child First Names
  • Child's Birth Date
  • Child Sex
  • Child Still-birth
  • Child citizenship
  • Caregiver's IRD
  • Contact Number: Telephone or  mobile
  • IRD number mailing address
  • Birth certificate mailing address
  • Mother's mailing address
  • Father's (or other parent) mailing address
  • Mother Surname and first names
  • Mother's Birth Date
  • Father's (or other parent) Surname and first names
  • Father's (or other parent) Birth Date
Legal authority Section 78A and Schedule 1A of the Births, Deaths and Marriages, and Relationships Registration Act 1995.
Name of agreement Sharing information relating to the registration of foreign trusts
Agency data share is with Department of Internal Affairs (DIA)
MoU title MoU between Inland Revenue and Department of Internal Affairs. Sharing information relating to the registration of Foreign Trusts
Agency using the data Department of Internal Affairs
Purpose To enable the parties to share information relating to the registration, or absence of registration, of a Foreign Trust in New Zealand
Data exchanged

Inland Revenue may provide a Department of Internal Affairs Authorised Person with the following types of information:

  1. Information for assessing levies:
    1. information that Inland Revenue obtains via the registration and annual returns in accordance with sections 59B and 59D of the Tax Administration Act 1994; and
    2. information about revocation of registration, including where the Foreign Trust no longer has a Resident Foreign Trustee. This would include the Trust name and Trustee contact details and the reason for revoking the registration;
    3. information about the absence of registration of a Foreign Trust, including the Trust name and possible contact details for the Trustee that Inland Revenue believes should have registered the Foreign Trust and the reason Inland Revenue believes they should be registered as a Foreign Trust.
Legal authority Schedule 7, Part C, clause 29 of the Tax Administration Act 1994
Name of agreement Supply of information in respect of charitable entities.
Agency data share is with Department of Internal Affairs
MoU title MoU for the supply of information in respect of charitable entities.
Agency using the data Inland Revenue & Department of Internal Affairs
Purpose

To facilitate the timely and appropriate supply of information from Inland Revenue to DIA for the purposes of the Charities Act 2005, and to facilitate the timely and appropriate supply of information from DIA to Inland Revenue for the purposes of the Inland Revenue Acts.

This enables Inland Revenue to share with DIA certain rulings made by the Commissioner of Inland Revenue and other information for compliance purposes and for Inland Revenue to confirm that organisations are registered under the Charities Act 2005 in order to qualify for the charities related income tax exemption and to obtain donee status.
Data exchanged

Inland Revenue supplies information on charitable entities to the Department of Internal Affairs, including:

  • the legal name and country of registration, or
  • country of abode for non-resident tax charities
  • details of donee organisations
  • rulings information, and
  • any other information as may be reasonably necessary for DIA to carry out its functions and duties.
When a charity is registered or deregistered, Inland Revenue receives information about the charity including its:
  • name
  • postal address
  • IRD number
  • donations flag
  • % of NZ funds applied overseas
  • registration date
  • charity registration number
  • membership of a group, and
  • removal date.

  DIA may also supply other non-routine information to enable IR officers to exercise their delegated powers or perform their duties under the Inland Revenue Acts.

Legal authority Schedule 7, part C, clause 29 of the Tax Administration Act and Section 30(1) of the Charities Act 2005. 
Financial Markets Authority
Name of agreement KiwiSaver administration
Agency data share is with Financial Markets Authority
MoU title Supply of information for the administration of KiwiSaver
Agency using the data Financial Markets Authority and Inland Revenue
Purpose Supply of information to an agency to enable it to perform or exercise its functions, powers or duties relating to the administration of KiwiSaver
Data exchanged

Inland Revenue supplies FMA with the following information on a regular basis:

  • KiwiSaver member count by join type and scheme assigned method  - by provider, by administrator, by scheme
  • employer preference notice
  • opt outs
  • financial hardship contribution holidays - members who have enrolled into KiwiSaver via their employers
  • financial hardship contribution holidays - members who have enrolled into KiwiSaver via a scheme provider
  • contribution holidays - all KiwiSaver schemes
  • contribution holidays - length detail

Inland Revenue may supply the FMA with the following information on an ad hoc basis:

  • member transfers in/out of KiwiSaver schemes
  • other information about default providers
  • administration issues
  • information related to FMA investigations
  • breach of trade mark licence or requirements, other breaches of Scheme Provider Agreements
  • complaints information about providers
  • complaints information - identifiers

FMA may supply Inland Revenue with the following information on an ad hoc basis:

  • Breach of legislation, regulations, Code of Conduct for Authorised Financial Advisers
Legal authority Section 157 of the KiwiSaver Act 2006 and schedule 7, part C, clause 31 of the Tax Administration Act 1994.
Land Information NZ
Name of agreement Land transfer transaction tax information
Agency data share is with Land Information NZ
MoU title Exchange of information for the purposes set out in section 156J of the Land Transfer Act 1952.
Agency using the data Inland Revenue
Purpose LINZ provides Inland Revenue with information collected from tax statements completed by buyers and sellers of property to enable Inland Revenue to assess tax obligations with regards to the sale of property.
Data exchanged

LINZ provide Inland Revenue with details from land transfer transaction tax statements which may include:

  • unique identifier
  • date of the statement
  • status of transaction
  • title information
  • conveyancer details
  • whether there is a home on the property
    • name
    • whether they are the buyer or seller
    • tax number
  • country of residence and citizenship/visa status of the buyer/seller and their immediate family
  • tax information numbers for buyers/sellers who are treated as tax resident in a jurisdiction other than New Zealand and their country of tax residence
  • whether they are claiming a non-notifiable reason and on what grounds
  • if the buyer or a member of their immediate family hold a work or student visa and the buyer or a member of their immediate family intends living on the land.
Legal authority Schedule 7, part C, clause 32 Tax Administration Act 1994 and sections 156F and 156J Land Transfer Act 1952.
Ministry of Business Innovation and Employment
Name of agreement Companies' IRD and GST numbers
Agency data share is with Ministry of Business, Innovation and Employment (Companies Office)
MoU title For the Online Supply and Issuing of Company Inland Revenue and GST Numbers and for Servicing Employer Registration Requests.
Purpose

To assist in lowering compliance costs to companies, Inland Revenue and MBIE have agreed to use the Companies Office website as a gateway to incorporating a company and simultaneously:

  • Applying for and issuing an Inland Revenue tax file number ("IRD number") and/or GST number and, at the applicant's election,
  • Applying for registration as an employer for tax purposes, i.e., registering for PAYE and FBT tax types ("Employer Registration").
Data exchanged The Companies Office provides Inland Revenue with the data from completed applications for IRD and GST numbers that it gathers on its website (the data points are not specified in the agreement itself, but in separate technical specifications).
Legal authority Schedule 7, part A, clause 10 of the Tax Administration Act 1994
 
Name of agreement Company and Limited Partnership Removals
Agency data share is with Ministry of Business, Innovation and Employment (Companies Office)
MoU title MOU between and Inland Revenue and the New Zealand Companies Office, a business unit within the Ministry of Business, Innovation and Employment for  the provision (and review) of company and limited partnership removals and exchange of information about registered companies and limited partnerships.
Purpose

The purpose of the MoU:

  • to record the basis on which the parties will endeavour to assist each other in the performance of their respective functions and
  • to facilitate the processing of Inland Revenue objections to the removal/deregistration of companies and limited partnerships from the companies and limited partnerships registers.
Data exchanged

The Companies Office provides Inland Revenue with the following information:

  • list of companies (pending removal) where the Registrar has given notice of his intention to remove from the register
  • list of companies (pending removal) where Inland Revenue has an existing objection to the removal from the register
  • list of limited partnerships (pending deregistration) that the Registrar has given public notice of his intention to deregister from the register
  • list of limited partnerships (pending deregistration) where Inland Revenue has an existing objection to the removal from the register and
  • list of companies and limited partnerships that have been removed/deregistered from the register or restored to the register.
Legal authority Schedule 7, part A, clause 2 Tax Administration Act 1994.
 
Name of agreement Supplying information about certain suspected offences under the Companies Act 1993
Agency data share is with Ministry of Business, Innovation and Employment (MBIE), Companies Office
MoU title Supplying information about certain suspected offences under the Companies Act 1993
Agency using the data MBIE Companies Office
Purpose

To enable information sharing on directors and employees of companies who have committed serious offences under the Companies Act, including:

  • a serious breach of a director's duty to act in good faith and in the best interests of company
  • false statements
  • breaches of various orders and prohibitions from directing, promoting and/or managing companies
  • breach of restrictions on involvement with phoenix companies.

These offences are punishable by a term of imprisonment of up to five years, or a fine of up to $200,000.

Inland Revenue may share information relating to these offences when:

  • either agency reasonably suspects the offence has been, is being, or will be committed and
  • the information is relevant to the prevention, detection, investigation or prosecution of the offence and
  • the information is readily available, is reasonable and practicable to communicate, and that communication is in the public interest.
Data exchanged

Inland Revenue may provide the Companies Office, either proactively or on request, with:

  • individual of interest details (name, date of birth, address, registered tax types, employer names and addresses, pay period, gross income, GST activity, employee details)
  • entity of interest details (name, type of entity, contact details, bank account details, registered tax types, employee details, parent company, GST activity, income and expenditure)
  • details of suspected offences(s) (in the case of a proactive supply of information), and
  • linked entity information details (name, address, parent company).
Legal authority Schedule 7, part C, clause 37 of the Tax Administration Act 1994.
 
Name of agreement Digital Registration of New Immigrants for IRD numbers
Agency data share is with Ministry of Business, Innovation and Employment (MBIE), Immigration New Zealand (INZ)
MoU title Supplying information to facilitate the online processing of applications for an IRD number by new immigrants
Agency using the data Inland Revenue
Purpose

To facilitate and encourage online applications for an IRD number by new immigrants

Data exchanged

Inland Revenue provides INZ with the following information to enable INZ to locate its relevant customer:

  • Applicant Information
    • Surname
    • Date of birth
    • Passport number
    • Passport country of issue
    • Application number
    • Correlation ID
    • Consent given
    • Consent time
    • Consent type

Immigration NZ sends Inland Revenue the following information:

  • Identity Information
    • Given Names
    • Surname
    • Title (if provided by applicant on visa application)
    • Country of Birth
    • Date of Birth
    • Client Status (if in or out of NZ at time of identity verification)
    • Passport Issue Date
    • Passport Issuing Country
    • Passport Number
  • Contact Information (all optional if available)
    • Residential Address
    • Contact Phone
    • Email
    • Mobile Phone
  • Visa Information (not applicable for Australian passport holders)
    • NZ Arrival Date
    • NZ Departure Date
    • Visa Type
    • Visa Application Type (for RSE applicants only)
Legal authority 18 (1) of the Tax Administration Act 1994.
 
Name of agreement Labour Inspectorate
Agency data share is with Ministry of Business, Innovation and Employment (MBIE)
MoU title Supplying information to enable performance of functions under workplace legislation
Agency using the data MBIE
Purpose

Information may be shared to assist in identifying breaches of “workplace legislation’. Workplace legislation sets out minimum employment standards and standards in relation to health and safety in the workplace.

Data exchanged

Employee information

  • name
  • date of birth
  • IRD number
  • previous names
  • addresses, contact details (email, phone)
  • tax codes
  • registered tax type
  • employers name, IRD numbers, address
  • employee start and end dates
  • pay periods, and
  • gross income and deductions.

     

    Entity information

    • entity name
    • trading name
    • previous names
    • entity type
    • entity class
    • BIC and description
    • date of entity registration
    • address of entity
    • contact details (email, phone)
    • PAYE contact person
    • locations
    • registered tax types and addresses
    • start and end dates for registered tax types
    • all associated employees
    • employee total earnings and deductions
    • whether group registered
    • parent company (principle shareholder in group)

    Linked entity information

    • names and IRD number
    • relationship to entity
    • trading name
    • previous names
    • entity type
    • entity class
    • BIC and description
    • date of birth, or entity registration date
    • registered addresses
    • contact details.
Legal authority Schedule 7, part C, clause 27 of the Tax Administration Act 1994.
Ministry of Justice
Name of agreement Fine Defaulters and Employers Match
Agency data share is with Ministry of Justice
MoU title Information Matching Agreement between Inland Revenue and the Ministry of Justice relating to Fine Defaulters and Employers Match
Agency using the data Inland Revenue
Purpose To improve the collection and enforcement of monetary penalties by identifying taxpayers and providing their information to MOJ to assist in the resolution and enforcement of their monetary penalties.
Data exchanged

MOJ will provide Inland Revenue with source information about people identified as owing monetary penalties. Source information will include the surname, given name/s and date of birth of the person owing monetary penalties.

In addition to these identifying details, there will be a unique identifier created for the purposes of this matching programme only.

Inland Revenue will make match information available to MOJ for each successfully matched taxpayer. Inland Revenue may supply the following match information for a fines defaulter:

  • the current address and postal address
  • last recorded telephone numbers, and
  • the name, address and telephone number(s) of the current employer or employers.
Legal authority Schedule 7, part C, clause 44 of the Tax Administration Act 1994 and section 99 of the Privacy Act 1993
Ministry of Social Development
Name of agreement Commencement/cessation benefits/student allowance match
Agency data share is with Ministry of Social Development
MoU title Information sharing agreement between Inland Revenue and the Ministry of Social Development for the IR - MSD Commencement / Cessation Match
Agency using the data Ministry of Social Development
Purpose Identify individuals receiving a benefit or student allowance and working at the same time.
Data exchanged

MSD provides Inland Revenue:

  • first initial
  • surname
  • date of birth
  • IRD number
  • MSD client number
  • benefit class, and
  • benefit start and end date. 

For the matched records, Inland Revenue provides the:

  • employee's full name, date of birth, MSD client number, IRD number
  • employer's name, address, email and phone contact details
  • employment commencement and cessation dates
  • employee tax code and income month and amount.
Legal authority Pursuant to an Approved Information Sharing Agreement under Part 9A of the Privacy Act 1993 and section 18E(2) of the Tax Administration Act 1994
 
Name of agreement Working for Families Tax Credit Double Payment and Community Services Card Match
Agency data share is with Ministry Social Development
MoU title

Agreement for the Exchange of Information between Inland Revenue and Ministry of Social Development (This agreement incorporates the community services card match and the working for families tax credit double payment match)

Agency using the data Ministry Social Development
Purpose Enabling MSD to: verify the entitlement of eligibility of any beneficiary to or for any benefit; verify the amount of any benefit; verify entitlement to, and then issue, entitlement cards (currently called Community Service Cards); identify beneficiaries who are receiving a tax credit from both IR and MSD and enable MSD to verify whether a qualifying person is or was entitled to any benefit; and recover money owned by debtors.
Data exchanged

Information relating to employment commencement and cessation and income requests:
MSD provides Inland Revenue with:

  • IRD number
  • first initial and surname
  • date of birth
  • benefit start and end dates
  • MSD number, and
  • benefit class and amount.

Inland Revenue provides MSD with:

  • IRD number
  • date employment commenced and ceased
  • employer name and address
  • income amount
  • MSD number
  • benefit class
  • beneficiary's full name and address
  • deemed family scheme
  • tax credit payable and paid
  • partner's IRD number, full name, address and annual entitlement, number of children and their dates of birth.

Information relating to tax credit double payment identification
Inland Revenue supplies MSD with:

  • IRD number
  • name
  • date of birth
  • benefit end date
  • MSD number, and
  • benefit class and amount.

MSD supplies Inland Revenue with:

  • IRD number
  • date WfFTC payment started, and
  • amount of WfFTC paid.

Information relating to debtors
MSD supplies Inland Revenue with:

  • MSD number
  • IRD number
  • full name, and
  • date of birth.

Inland Revenue supplies MSD with:

  • MSD number
  • IRD number
  • address
  • employer name and address.
Legal authority Pursuant to an Approved Information Sharing Agreement under Part 9A of the Privacy Act 1993 and section 18E (2) of the Tax Administration Act 1994
 
Name of agreement Kaikoura Earthquake Support Subsidy
Agency data share is with Ministry of Social Development (MSD)
MoU title MOU Supplying information to assist MSD in providing financial assistance to small business owners affected by the 2016 Hurunui and Kaikoura earthquakes (as varied)
Purpose Supplying information to assist MSD in providing financial assistance to small business owners affected by the 2016 Hurunui and Kaikoura earthquakes.
Agency using the data MSD
Data exchanged

Inland Revenue may communicate the following information to MSD from time to time in relation to an affected entity:

  • IRD number
  • full legal and trading name
  • physical address
  • New Zealand Business Number
  • an "in business" indicator (based on evidence of recent GST returns filed etc)
  • business type (for example, ANSOC code)
  • names of employees
  • addresses of employees
  • IRD numbers of employees
  • total number of employee
  • an "earning" indicator (Y/N) for each employee (based on the most recently filed Employer Monthly Schedule), indicating that they are receiving income from the Affected Entity
  • total number of "earning" employees
  • an indicator (Y/N) as to whether an employee is also employed by another Affected Entity an
  • dates of birth of employees.
Legal authority Section 18F of the Tax Administration Act 1994.
 
Name of agreement Proactive information sharing
Agency data share is with Ministry of Social Development (MSD)
MoU title Memorandum of Understanding between Inland Revenue and Ministry of Social Development Supplying Information to assist the Ministry of Social Development in the administration of the Social Security Act 1964
Agency using the data MSD
Purpose To assist MSD by communicating information to locate and recover debt from beneficiaries. 
Data exchanged

Where an individual's eligibility for a benefit, or a particular level of benefit, might be in question based on information identified by Inland Revenue, Inland Revenue may provide MSD with:

  • sources and amounts of income
  • full name of the beneficiary, their partner and child, care giving arrangements, relationship changes, employment changes, paid parental leave and also receiving a benefit if applicable, current address/contact details (including overseas information), address/bank account information where Inland Revenue is aware of multiple numbers, whether the client has departed NZ permanently, child support details where Inland Revenue is aware the entitlement does not match the child support situation, tax agent, associated entities eg companies, trusts and any other relevant information about the suspicion of benefit fraud - employer and income details.

Where Inland Revenue has cause to believe that an individual is in receipt of a benefit and is either deceased, bankrupt or has an invalid address, Inland Revenue may provide MSD with:

  • IRD and Social Welfare number
  • full name and any alias
  • date of birth
  • bank account details
  • phone number
  • email address
  • physical address
  • nominated person
  • period after bankrupt or deceased date in which income received.

Where an individual appears to be receiving income in addition to a benefit, or during a period in which a benefit has been claimed, Inland Revenue may provide MSD with:

  • IRD and Social Welfare number
  • full name and any alias
  • date of birth
  • bank account details
  • phone number
  • email address
  • physical address
  • nominated person
  • name and trading name of employer
  • employer's contact phone number, address and email
  • amount of income from other sources during the period
  • start and end dates of employment.
Legal authority Pursuant to an Approved Information Sharing Agreement under Part 9A of the Privacy Act 1993 and section 18E(2) of the Tax Administration Act 1994
 
Name of agreement Working for Families tax credits administration match
Agency data share is with Ministry of Social Development
MoU title Information sharing agreement between the Ministry of Social Development and the Inland Revenue Department for the supply of information for Working for Families tax credits administration
Agency using the data Inland Revenue
Purpose To advise Inland Revenue of clients who have commenced or ceased paid employment so that Inland Revenue can stop or start paying and correctly calculate Working for Families Tax Credits.
Data exchanged

Client information:
Ministry of Social Development provides Inland Revenue with:

  • full name
  • date of birth
  • income and benefit payment information
  • estimated hours worked, and
  • hourly income
  • MSD and IRD client numbers for both the primary carer and their partner.

In addition, MSD provides:

  • the primary carer's bank account number
  • contact address and phone number.
Details of each child's full name and date of birth are included and whether any changes for the child result in the entitlement being stopped (stop date).  If shared care of the child applies, MSD send Inland Revenue the number of days the child is in their client's custody.  If unsupported child benefit is being paid for the child, MSD will advise.

 

Other client information details provided where applicable includes:

  • Date of arrival into NZ
  • type of benefit received
  • commencement date of relationship
  • reason for benefit ceasing
  • frequency of Family Tax Credit payments
  • final payment date of Family Tax Credit payment
  • Family Tax Credit payment extension if applied by MSD
  • estimated weekly hours worked and income to be received by the primary carer and their partner
  • whether Working for Families Tax Credits are being paid by MSD.
Legal authority Pursuant to an Approved Information Sharing Agreement under Part 9A of the Privacy Act 1993 and section 18E (2) of the Tax Administration Act 1994
Multi-agency (Statistics New Zealand, Ministry of Social Development and Ministry of Education)
Name of agreement Integrated dataset on student loan borrowers
Agency data share is with Multi-agency (Statistics New Zealand, Ministry of Social Development and Ministry of Education)
MoU title Memorandum of Understanding between IR, MSD, Ministry of Education and Statistics New Zealand – Agreement Integrated dataset on student loan borrowers
Agency using the data Ministry of Education, Statistics NZ, and third parties (users of the Integrated Data Infrastructure)
Purpose Production of an annual integrated dataset on student loan borrowers and student allowance recipients in New Zealand to be used for statistical purposes.
Data exchanged

Inland Revenue provides Statistics New Zealand with information on:

  • repayment deduction exemptions
  • outstanding SLCIR amounts
  • loan transfer details
  • financial details
  • IR3 key points
  • PTS information
  • student loan registration
  • student personal details
  • customs data
  • NRB status
  • HOL status
  • employer details
  • borrower addresses
  • over the month borrower transactions
  • end of month total loan balances
  • customs border movements
  • overdue amounts, overseas based borrower compliance dataset, and
  • student loans income adjustments dataset.
Legal authority Schedule 7, part C, clause 21 of the Tax Administration Act 1994 and the Statistics Act 1975.
NZ Customs
Name of agreement Customs - Inland Revenue Child Support Information Match
Agency data share is with Customs NZ 
IMA title Customs - Inland Revenue Child Support Information Match (as varied to cover student loans)
Agency using the data Inland Revenue
Purpose
  • Locate parents in serious default of their child support liabilities who leave for, or return from, overseas so that Inland Revenue can take steps to recover the outstanding debt.
  • Locate overseas based borrowers in serious default of their student loan repayment obligations who leave for or return from overseas so that Inland Revenue can take steps to recover the outstanding debt.
Data exchanged

For child support, Inland Revenue provides Customs with the:

  • full name
  • date of birth, and
  • IRD number
of parents in serious default of their child support liabilities. 

 

For high value debtors, Customs provide Inland Revenue with the person's arrival card information including the:

  • full name
  • date of birth
  • date and time and direction of travel (arrival or departure)
  • New Zealand port, and
  • prime overseas port (last port of call for arrivals and first port of call for departures).

For student loans, Inland Revenue provides Customs with a:

  • borrower's name, or any other name by which they are known
  • their date of birth, and
  • tax file number.

Customs provides Inland Revenue with the same type of information that it provides in relation to child support customers, as specified above.

Legal authority

Schedule 7, part A, clause 9 (b) Tax Administration Act
ss280H and 280K Customs and Excise Act
s208(1)(c)Student Loan Scheme Act.

 
Name of agreement Information sharing for revenue collection purposes
Agency data share is with Customs NZ
MoU title MoU between IR and Customs NZ
Agency using the data Inland Revenue and Customs NZ
Purpose Recognises the complimentary role of both agencies to levy and collect GST and facilitates the performance of their respective roles and to ensure the collection or refund of the correct amount of GST on imported and exported goods.
Data exchanged Customs supplies IR with import and export entry information
Legal authority s79 Goods and Services Tax Act 1985
 
Name of agreement Customs Student Loans Match
Agency data share is with Customs NZ
IMA title Information Matching Agreement Between Inland Revenue and NZ Customs Service for the Inland Revenue - Customs Student Loan Data Match
Purpose

Improve the efficiency of the student loan scheme and help to ensure that only eligible borrowers receive interest-free loans.  Ensure that borrowers returning to New Zealand are identified and given their correct entitlements.  Reduce or prevent the incidence of incorrectly assessed interest write-offs.

Agency using the data Inland Revenue
Data exchanged Inland Revenue disclose to Customs: Full name, date of birth, and IRD number for student loan borrowers.
When these customers have been matched, Customs provide the full name, date of birth, IRD number and date, time and direction of travel (arrival/departure).
Legal authority

s280H Customs and Excise Act
s62A Student Loan Scheme Act 1992 (now s208 of Student Loan Scheme Act 2011)

 
Name of agreement Use of Customs' web-based PAX query application containing passenger movement information
Agency data share is with Customs NZ
MoU title Accessing passenger arrival and departure information for the purposes of section 280I of the Customs and Excise Act 1996.
Agency using the data Inland Revenue
Purpose Allows Inland Revenue to submit ad hoc queries to supplement its information matching agreement with Customs in relation to student loans.
Data exchanged

Inland Revenue accesses this Customs Information directly from their systems: Name, DoB, gender, passport number, citizenship, flight number, port details, direction, flight date (scheduled flight).

Legal authority s280 I Customs and Excise Act 1996
s62B Student Loan Scheme Act 1992 (now s209 Student Loan Scheme Act 2011)
NZ Police
Name of agreement Criminal proceeds recovery
Agency data share is with NZ Police
MoU title MoU between the New Zealand Police and Inland Revenue Department in respect of S98(4) of the Criminal Proceeds (Recovery) Act 2009 and schedule 7, part A, clause 6 of the Tax Administration Act 1994
Agency using the data NZ Police
Purpose

To record the principles and operational procedures agreed for the provision of information under section 98(2) of the Criminal Proceeds (Recovery) Act 2009.

Enables Inland Revenue to share information with NZ Police to assist in establishing  whether a case exists for taking civil recovery action pursuant to the Criminal Proceeds (Recovery) Act 2009.

Data exchanged

Police supplies to Inland Revenue:

  • name
  • DOB
  • address, and
  • any other relevant information for matching purposes.

Inland Revenue may supply Police with information where that information is required to establish whether a prima facie case exists for taking civil recovery action under the Criminal Proceeds (Recovery) Act.

Legal authority

Schedule 7, part A, clause 6 of the Tax Administration Act 1994

Criminal Proceeds (Recovery) Act 2009 Section 98(2)

Name of agreement Sharing information relating to the registration of foreign trusts
Agency data share is with New Zealand Police
MoU title MoU between Inland Revenue and New Zealand Police. Sharing information relating to the registration of Foreign Trusts
Agency using the data Department of Internal Affairs
Purpose To enable the parties to share information relating to the registration, or absence of registration, of a Foreign Trust in New Zealand
Data exchanged

Inland Revenue may provide a New Zealand Police Authorised Person with the following types of information about Foreign Trusts:

  1. Information for assessing levies:
    1. information that Inland Revenue obtains via the registration and annual returns, in accordance with sections 59B and 59D of the Tax Administration Act 1994; and
    2. information about revocation of registration, including where the Foreign Trust no longer has a Resident Foreign Trustee. This would include the Trust name and Trustee contact details and the reason for revoking the registration;
    3. information about the absence of registration of a Foreign Trust, including the Trust name and possible contact details for the Trustee that Inland Revenue believes should have registered the Foreign Trust and the reason Inland Revenue believes they should be registered as a Foreign Trust.
Legal authority Schedule 7, Part C, clause 29 of the Tax Administration Act 1994
Statistics NZ
Name of agreement Access and supply of information for statistical and research purposes
Agency data share is with Statistics NZ
MoU title Memorandum of Understanding between Statistics New Zealand and Inland Revenue
Agency using the data Statistics NZ and third parties (users of the Integrated Data Infrastructure (IDI) and Longitudinal Business Database (LBD)) whose where Inland Revenue has approved the research project.
Purpose Enable Statistics NZ to develop New Zealand's official statistics, and enable third party researcher access to de-identified data for Inland Revenue approved research projects.
Data exchanged

Information on tax returns and registrations:

  • Tax registrations data
  • Tax returns data
  • Tax information from the Data Warehouse
  • Inland Revenue provides Statistics NZ with secure physical access to Inland Revenue computer terminals connected to the Data Warehouse
  • Working for Families data
  • All changes to code files associated with exchanged data

Research and Development Tax Credit information:

  • Claimant details and statement type
  • R&D activity and financial details
  • Consolidated project details
Legal authority Schedule 7, part C, clause 21 of the Tax Administration Act 1994 and the Statistics Act 1975.
Treasury
Name of agreement Taxation revenue forecasts
Agency data share is with Treasury
MoU title MoU for supply of information to enable preparation of taxation revenue forecasts.
Agency using the data Treasury
Purpose Facilitate the supply of information from Inland Revenue to the Treasury for the purpose of enabling employees of Treasury to prepare taxation revenue forecasts.
Data exchanged Sample information on tax returns and income related financial transactions - supported by tax registration data, including name for non-individual taxpayers only.
Legal authority Schedule 7, part C, clause 22 Tax Administration Act 1994.
WorkSafe
Name of agreement WorkSafe
Agency data share is with WorkSafe New Zealand
MoU title Supplying information to facilitate performance of functions under workplace legislation.
Agency using the data WorkSafe New Zealand
Purpose Supplying information to facilitate performance of functions under workplace health and safety legislation
Data exchanged

Individual information:

  • name
  • date of birth
  • IRD number
  • previous names
  • addresses
  • registered tax type
  • employers name
  • employers IRD numbers
  • employers address
  • employee start and end dates
  • pay periods and gross income
  • employees
  • linked entities
  • GST activity.

Entity information:

  • entity name
  • trading name
  • previous names
  • entity type
  • entity class
  • BIC and Description
  • date of entity registration
  • address of entity
  • contact details
  • locations
  • registered tax types and addresses
  • start and end dates
  • all associated employees
  • employee total earnings and deductions
  • group registered (is the entity registered as a group of companies)
  • parent company (principle shareholder in group)
  • GST activity.

Linked entity information:

  • names and IRD numbers
  • registered addresses
  • contact details
  • start and end dates
  • group registered (is the entity registered as a group of companies)
  • parent company (principle shareholder group).
Legal authority Schedule 7, part C, clause 27 of the Tax Administration Act 1994.
Defined category Definition
Active customer
  1. A customer with any registered activity within a specific period, or
  2. a salary and wage earner whose only relationship with Inland Revenue is having PAYE deducted and paid on their behalf within a specific period.
Defined category Definition
Adjudication categories

Adjudication cases are classified (depending on the degree to which the position of the Commissioner of Inland Revenue was upheld) into the following five categories:

  1. decided fully for the Commissioner
  2. decided mostly for the Commissioner but not the full amount or grounds/reasons
  3. decided fully for the taxpayer
  4. decided mostly for the taxpayer but not the full amount
  5. decision unable to be reached on the amount of assessment.
Defined category Definition
Customers in debt

Any customers with overdue debt.

Defined category Definition
Entity type

A classification of customers based on their legal structure and tax obligations. These include companies, diplomatic missions, government departments, individuals, Māori authorities, partnerships, society/clubs, superannuation funds, trusts, unit trusts.

Defined category Definition
Filing channel

We distinguish between three types of filing channels:

  1. e-Filing (a system for registered tax agents to send and receive information electronically)
  2. paper-based filing, and
  3. web (online) filing.
Defined category Definition
Geographic area
  1. Geographic areas are based on Inland Revenue district offices:
    1. Auckland: Manukau, Takapuna
    2. Rest of the North Island: Gisborne, Hamilton, Napier, New Plymouth, Palmerston North, Rotorua, Tauranga, Wellington, Whangarei
    3. South Island: Christchurch, Dunedin, Greymouth, Invercargill, Nelson, Timaru
    4. "Corporates" offices for customers not allocated to a specific geographic area.
  2. At an aggregate level district offices are combined into three major areas: Auckland, Rest of the North Island and South Island, as shown above.
Defined category Definition
GST turnover

GST turnover is calculated from GST returns as the sum of sales and income for the year ended 31 March.
For a two-monthly filer, this would mean the sum of gross sales on six successive GST returns, with the last return being for the period ending 31 March.
The GST tables only include GST collected or refunded by Inland Revenue. GST collected on imports by the New Zealand Custom Service is not included.

Defined category Definition
Individual

Customers not registered for GST or PAYE and not belonging to large enterprises (LE) or non-profit organisations (NPO).

Notes:

  1. This includes individual customers receiving income from business (eg, rental property, shares) but not registered for GST or PAYE.
  2. Where there are overlaps between LE, NPO, SME and individuals, entities are allocated to the group according to the following order of priority. The priorities are:
    1. large enterprises (LE)
    2. non-profit organisations (NPO)
    3. small and medium enterprises (SME)
    4. individuals.
Defined category Definition
Large enterprise (LE)
  1. A non-individual entity which by itself or as a part of a business group has an annual turnover exceeding $100 million (calculated based on GST101 returns), or
  2. an entity belonging to specialist segments as follows:
  • Crown
  • financial
  • high-wealth individuals
  • manufacturing
  • non-resident entertainers
  • non-resident contractors
  • resources
  • services.
Defined category Definition
Liable parent (formerly non-custodial or paying)

A parent of a qualifying child who is normally required to pay child support.

Defined category Definition
Non-profit organisation (NPO)

All entities exempted from income tax and not belonging to large enterprises with the following exemption types:

  • society/club income < $1000
  • amateur sports clubs
  • charity
  • dairy herd society
  • district societies
  • scientific and industrial research
  • veterinary service clubs, or
  • all entities except building societies and friendly societies with "other" exemption type.
Defined category Definition
Overdue child support debt

The amount of an employer's or a liable parent's liability which is in arrears (due, but not paid), together with overdue receiving carer overpayments.

Notes:
 

  1. Child support debt excludes debt  we collect on behalf of overseas agencies.
  2. This amount includes any penalties applied to the debt. Note that only the overdue penalties component is recognised as a debt from the Crown perspective.
Defined category Definition
Overdue debt case age

The length of time the debt has been overdue.

Defined category Definition
Overdue debt cases

A debt case is created when a due date for payment has passed without full payment being made. Other overdue debt elements may be added as they become overdue. The case will close when all overdue debt has been fully resolved.

Defined category Definition
Overdue debt element

A specific tax type and period for which a debt is due. A customer can have one or more debt elements.

Defined category Definition
Overdue student loan debt

The amount of repayment obligation for a tax year that is overdue.

Notes:

  1. The definition applies to both residents and overseas based borrowers.
  2. This amount includes any penalties applied to the debt.
Defined category Definition
Overdue tax debt

The amount of tax that remains unpaid after the due date for payment. Overdue tax debt includes any penalty and interest applied to the debt.

Defined category Definition
Overdue Working for Families Tax Credits debt

When recipients are paid more than their entitlement and they don't repay it by the due date a debt arises. The amount includes any penalty and interest applied to the debt.

Defined category Definition
Payroll giving

A scheme which allows employees to donate money to an approved donee organisation (an organisation that has Inland Revenue-approved donee status) of their choice by having a deduction taken direct from their gross pay and receive immediate tax credits that reduce their PAYE payable.

Only employers who electronically file their employer monthly schedule and deduction form can choose to offer payroll giving to their employees.

Defined category Definition
Percentage of payments made on time

The percentage of late payments to the total number of payments per tax year.

Defined category Definition
Percentage of returns filed on time

The percentage of late filings to the total number of filings per tax year.

Defined category Definition
Receiving carer (formerly custodial parent)

A parent or carer of a qualifying child who is normally entitled to receive child support from a liable parent. They must have at least 35% care to receive child support.

Defined category Definition
Registered customer

Registered customers include all customers registered with Inland Revenue, either individuals or entities. Registered customers include some entities and people no longer active.

Defined category Definition
Revenue collected

Revenue collected includes only taxes and duties collected by Inland Revenue. GST collected by the New Zealand Customs Service is excluded. Numbers are unconsolidated.

Note: The Treasury publishes monthly financial statements prepared on a consolidated basis, meaning they eliminate tax transactions between departments, state-owned enterprises and Crown entities.

Defined category Definition
Revenue collected from Liable parents (formerly non-custodial or paying)

Revenue collected from liable parents includes all revenue collected during each tax year by Inland Revenue including payments related to other time periods.

Defined category Definition
Shortfall penalty

A penalty imposed as a percentage of a tax shortfall (a deficit or understatement of tax), resulting from certain actions on the part of a taxpayer. Shortfall penalties apply to most taxes and duties, including student loans, but not to child support repayments by liable parents.

The law divides these actions into five categories of fault or breach, with a specified penalty rate for each category. The severity of the penalty increases in proportion to the seriousness of the breach: Not taking reasonable care (20%), Unacceptable tax position 20%, Gross carelessness (40%), Abusive tax position (100%), Evasion (150%).

Defined category Definition
Small and medium enterprise (SME)
  1. All entities with an active relationship for GST or PAYE that do not belong to large enterprises or non-profit organisations, and
  2. all non-individual entities without active registration for GST or PAYE not belonging to non-profit organisations.
Defined category Definition
Source deductions

Source deductions include:

  1. PAYE (pay as you earn), and
  2. ESCT (employer superannuation contribution tax), and
  3. SSCWT (formerly known as the specified superannuation contributions withholding tax).
Defined category Definition
Tax agent

A tax agent prepares the annual returns of income for 10 or more customers in one of the following ways:

  • a practitioner carrying on a professional public practice
  • a person carrying on a business or occupation in which returns of income are prepared, or
  • a Māori Trustee.

A tax agent must be a registered Inland Revenue customer.

Defined category Definition
Taxable income

Taxable income for individuals is income on which their personal income tax is assessed for the March year.
For people with IR3 tax returns or Personal tax summaries, this is income from all taxable sources less allowable deductions and losses. People with negative income because of losses are recorded as having nil taxable income in the tables. For people who are non-filers, taxable income is deemed to be their total PAYE gross earnings in the year ended 31 March. PAYE gross earnings can include income from employment, and also taxable welfare benefits, New Zealand Superannuation, earnings-related ACC, student allowances, and paid parental leave.

Defined category Definition
Weighted overdue debt case age

The average age of the case elements weighted by their dollar value.

Defined category Definition
Working for Families Tax Credits

The Working for Families Tax Credits (WfFTC) consists of the following credit types:

  • FTC - family tax credit
  • IWTC - in-work tax credit replaced child tax credit from April 2006. Customers who received child tax credit before 1 April 2006 and don't qualify for in-work tax credit may continue to receive child tax credit
  • MFTC - minimum family tax credit
  • PTC - parental tax credit.

Note 1: WfFTC was collectively known as "family assistance".

Note 2: CTC - child tax credit. There are a very small number of people who receive this tax credit but because their numbers are now so few; they are no longer reported on separately.