Department of Corrections

Name of agreement	Memorandum of Understanding between the Department of Corrections and Inland Revenue for the purposes of administering or enforcement of the Inland Revenue Acts
Agency data share is with	Department of Corrections
MoU title	Memorandum of Understanding between the Department of Corrections and Inland Revenue for the purposes of the administration or enforcement of the Inland Revenue Acts
Agency using the data	Inland Revenue
Purpose	To share information so that Inland Revenue can administer or enforce the Inland Revenue Acts.
Data exchanged	Information for identification purposes: Corrections identification numbers Name Aliases Date of birth Offence status information for tax system administration purposes: Dates the individual entered and left prison Remand start and court dates Sentence start dates Parole eligibility dates Last known and release addresses Prison location information for Inland Revenue mail delivery purposes: Physical addresses of New Zealand prisons Postal addresses of New Zealand prisons
Legal authority	The Department of Corrections can share the information with Inland Revenue in accordance with Sections 180E and 180F Corrections Act 2004. Section 22 of the Privacy Act 2020