Name of agreement | Deceased persons match |
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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 and Marriages and Relationships Registration Act 1995 |
Name of agreement | Sharing of birth information for IRD number and child support applications programme |
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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 |
|
Legal authority | Section 78A and Schedule 1A of the Births, Deaths and Marriages, and Relationships Registration Act 1995 |
Name of agreement | Information sharing related to the registration of foreign trusts |
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Agency data share is with | Department of Internal Affairs |
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:
Information for assessing levies:
|
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 |
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Agency data share is with | Department of Internal Affairs (DIA) - Charities Registration Board |
MoU title | Memorandum of Understanding (MoU) relating to the cooperation and information exchange about charitable entities |
Agency using the data | Inland Revenue (IR) and DIA |
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 | DIA will supply the following information to IR
Information about registered entities:
|
Legal authority | Section 18H and clause 27 of Schedule 7 of the Tax Administration Act 1994, and Section 30 of the Charities Act 2005. |
Name of agreement | Information sharing relating to the collection of consumption charges payable under the Racing Industry Act 2020 |
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Agency data share is with | Department of Internal Affairs |
MoU title | Information sharing relating to the collection of consumption charges payable under the Racing Industry Act 2020 |
Agency using the data | Department of Internal Affairs |
Purpose | For the purpose of identifying and contacting offshore betting operators (Operators) liable to pay consumption charges on bets taken on racing events and sporting events from persons resident in New Zealand, whether those events are held in or outside New Zealand. |
Data exchanged |
Where DIA requires information from Inland Revenue for the purposes of auditing an Operator, IR may provide the Operator's total gross betting revenue for the relevant return period or periods. |
Legal authority | Section 18H of, and clause 34A of Schedule 7 to, the Tax Administration Act 1994. |
Last updated:
06 Mar 2024