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Budget 2024: The Government has announced FamilyBoost, a proposed new childcare payment to help eligible families with the rising costs of Early Childhood Education (ECE). Find out more: Beehive.govt.nz

Name of agreement Transfer Pricing
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:
  • Importer name
  • Date application received
  • Date requested from IR
  • Contact details of Customs file holder
  • Customs' opinions and questions for Inland Revenue
IR supplies to Customs:
  • Advice on the application and reasoning
Legal authority Schedule 7, part C,clause 25 Tax Administraion Act 1994
Name of agreement Child Support and Student Loan Information Match
Agency data share is with Customs NZ
IMA title Customs - Inland Revenue Child Support Person of Interest and Alerts, and Student Loan Alerts Information Match
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.
  • Verify whether student loan borrowers are NZ-based or overseas based for the purposes of the Student Loan Scheme Act 2011.
  • Verify whether student loan borrowers are NZ resident.
  • 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 parents in serious default of their child support liabilities, and borrowers who are in serious default in relation to a student loan, Inland Revenue provides Customs with:
  • full name
  • date of birth
  • IRD number, and
  • passport number (if held)
When these customers have been matched, Customs provide:
  • full name (including the preferred name if provided)
  • date of birth
  • IRD number
  • date and time of travel
  • direction of travel (arrival/departure)
  • flight number or name of the vessel.
  • New Zealand port and prime overseas port (last for arrivals and first for departures), and
  • passport number used by the customer when crossing the border.
For an alert match, Customs provide Inland Revenue with the person's New Zealand travel declaration (NZTD) information, which may include:
  • full name (including preferred name if provided)
  • date of birth
  • nationality as shown on passport
  • country of birth
  • occupation or job
  • full contact or residential address in NZ
  • email address
  • contact number
  • date and time of travel
  • direction of travel (arrival/departure)
  • New Zealand port and prime overseas port (last for arrivals and first for departures)
  • flight number or name of the vessel
  • scheduled date of arrival in New Zealand
  • planned departure date
  • passport number
  • travel history details
Actual data points supplied depend on whether the customer:
  • completed the paper declaration form or the NZTD digital declaration, and/or
  • arrived by sea or by air.
Legal Authority Schedule 7, part A, clause 9 (b) Tax Administration Act, s306 and s307 Customs and Excise Act 2018, s178 Privacy Act 2020, s208 Student Loan Scheme Act 2011.
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 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
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)
Last updated: 22 May 2024
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