Name of agreement | Transfer Pricing |
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Agency data share is with | Customs NZ |
MoU title | MoU relating to confirmation of transfer pricing arrangements |
Agency using the data | Customs NZ |
Purpose | To provide a framework for Customs to consult with Inland Revenue where importers have applied to Customs to use provisional valuations on their import declarations and claim they have a transfer pricing arrangement with Inland Revenue |
Data exchange | Customs supplies to IR:
|
Legal authority | Schedule 7, part C,clause 25 Tax Administraion Act 1994 |
Name of agreement | Customs - Inland Revenue Child Support Information Match |
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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 |
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Data exchanged | For parents in serious default of their child support liabilities, Inland Revenue provides Customs with the:
When these customers have been matched, Customs provide the full name, date of birth, IRD number and date, time, direction of travel (arrival/departure) and passport number used by the customer when crossing the border. For high value debtors, Customs provide Inland Revenue with the person's arrival card information including the:
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Legal Authority | Schedule 7, part A, clause 9 (b) Tax Administration Act ss280H and 280K Customs and Excise Act 2018 (now sections 306 and 307), S178 Privacy Act 2020, s208 Student Loan Scheme Act 2011. |
Name of agreement | Information sharing for revenue collection purposes |
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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 exchange | 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 |
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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 |
Agency using the data | Inland Revenue |
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. |
Data exchange |
Inland Revenue disclose to Customs: Full name, date of birth, and IRD number for student loan borrowers and passport number (if held). When these customers have been matched, Customs provide the full name, date of birth, IRD number and date, time, direction of travel (arrival/departure) and passport number used by the customer when crossing the border. |
Legal authority | s306 Customs and Excise Act 2018 s62A Student Loan Scheme Act 1992 (now s208 of Student Loan Scheme Act 2011) S178 Privacy Act 2020 |
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 exchange | 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) |