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An external dataset is bulk data relating to individuals, entities, or groups of taxpayers and is obtained by Inland Revenue from businesses, organisations or individuals.
External datasets include:
Section 17B of the Act gives the Commissioner the power to require any person to provide information, such as large datasets, that the Commissioner considers necessary or relevant for administering or enforcing the revenue laws.
Because of this, the person providing the information does not need to obtain permission from an individual for the information that is to be provided to us. However, the person may inform the individual about the dataset request if they wish to.
Under the Act, the Commissioner is required to protect the integrity of the tax system and is responsible for the care and management of taxes. It is a requirement that the Commissioner collects over time the highest net revenue practicable within the law.
External datasets may be used for the following purposes to help meet these legislative requirements:
Collecting information is part of the day to day activities carried out by Inland Revenue in administering the tax system and is obtained from many sources. Information is obtained where the Commissioner considers it necessary or relevant for the administration or the enforcement of the tax acts. We will approach businesses, organisations and individuals from time to time to obtain bulk information to meet our information needs.
We cannot explain in detail the purpose of the external dataset as under our obligations to protect the integrity of the tax system and confidentiality of information provisions (sections 6 and 18 respectively of the Act) our officers are required to maintain the confidentiality of sensitive revenue information and the affairs of taxpayers.
In recognition of the sensitive nature of this type of information, we have developed an External Dataset Framework to apply rigorous processes to govern how the Commissioner's power to obtain datasets is exercised and over how this information is used and managed. We are bound by confidentiality of information provisions and the data obtained is used for the purposes of tax administration.
The framework applies to:
The framework doesn't apply to:
Collecting information under the External Dataset Framework is done in three stages.
The framework has control and governance processes in place that determine if a dataset request is appropriate. A business case is prepared to make sure that requests for datasets are made when the Commissioner considers it necessary or relevant. Once a business case is prepared, legal and organisational guidance is provided as it is being reviewed for approval.
Once a business case has been approved, we will issue a section 17B notice to request the information from the business or other organisation. The section 17B notice will:
During this stage there will be engagement with the business, organisation, or individual before and during the issuing of the section 17B notice.
An Inland Revenue officer will contact the business, organisation, or individual to arrange the collection and delivery of the information. Generally an Inland Revenue officer will collect the information from the dataset provider at a time agreed by both parties.
If gathering the information is unduly time-consuming or causing the dataset provider difficulty, the Inland Revenue officer involved should be contacted for assistance. In cases of genuine difficulty the section 17B notice may be modified, however this must be agreed by Inland Revenue before the expiration of the date on the original notice.
If a business, organisation, or individual receives a request from us to supply a dataset, they are legally obliged to provide that information under section 17B of the Act.
We recognise the sensitive nature of this type of information. Access to data obtained from a dataset provider is limited to our staff who require the information. We have strict access controls in place to prevent unauthorised access to personal information. Staff are prohibited from accessing, recording, or disclosing any customer's tax information except in the performance of their duties. Internal audit checks are built into the External Dataset Framework to make sure that the framework's processes, procedures and system-user monitoring policies are followed.
Our External Dataset Framework team can help with the extraction, encryption and safe transport of data. Businesses, organisations, and individuals that require assistance must arrange this with us before their section 17B notice expires.
If you have any further questions about our use of external datasets, or if you have received a dataset request that you need assistance with, please contact ExtemalDatasetCo‑firstname.lastname@example.org