Skip to main content

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

Register
Search tips
About us
Name of agreement Deceased persons match
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
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
  • parent signature
  • birth registration number
  • child's surname
  • child's first names
  • child's birth date
  • child's sex
  • still-birth
  • child's citizenship
  • caregiver's IRD
  • contact number
  • IRD number mailing address
  • birth certificate mailing address
  • mother's mailing address
  • father's mailing address
  • mother's surname and first names
  • mother's birth date
  • father's surname and first names
  • father's birth date
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
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:
  • information that Inland Revenue obtains via the registration and annual returns in accordance with sections 59B and 59D of the Tax Administration Act 1994
  • information about revocation of registration, including where the Foreign Trust no longer has a Resident Foreign Trustee. This would include the Trust name and Trustee contact details and the reason for revoking the registration
  • information about the absence of registration of a Foreign Trust, including the Trust name and possible contact details for the Trustee that Inland Revenue believes should have registered the Foreign Trust and the reason Inland Revenue believes they should be registered as a Foreign Trust.
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
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:
  • entity name 
  • entity postal address
  • IRD number
  • charity registration number
  • effective date of registration
  • whether entity is a member of a group registered under the Charities Act 
  • information about whether entity received (or intends to receive) donations 
  • information about funds applied within New Zealand and/or overseas
  • for entities that re-register after being deregistered, the effective date of re-registration
  • for entities that change their legal structure, details about the old and new legal structure
  • details of entity’s officers.
Information about deregistered entities:
  • entity name
  • entity postal address
  • IRD number
  • charity registration number
  • effective date of deregistration
  • reason for the deregistration
  • total of accumulated assets, income, and liabilities of the entity at the date of deregistration, if known
  • information about the what the charity intends to do with the accumulated assets, income held on deregistration, if known
  • details of entity’s officers.
IR will supply the following information to DIA:
  • private rulings and short-process rulings that relate to entities that derive income for charitable purposes.
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
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
  • The names of Operators that Inland Revenue has collected GST from during the relevant quarter.
  • The website address for each of those Operators.

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
Jump back to the top of the page