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Name of agreement Companies' IRD and GST numbers
Agency data share is with Ministry of Business, Innovation and Employment (Companies Office)
MoU title For the Online Supply and Issuing of Company Inland Revenue and GST Numbers and for Servicing Employer Registration Requests.
Purpose

To assist in lowering compliance costs to companies, Inland Revenue and MBIE have agreed to use the Companies Office website as a gateway to incorporating a company and simultaneously:

  • applying for and issuing an IRD number and/or GST number
  • applying for registration as an employer for tax purposes, i.e., registering for PAYE and FBT tax types.
Data exchanged The Companies Office provides Inland Revenue with the data from completed applications for IRD and GST numbers that it gathers on its website.
Legal authority Schedule 7, part A, clause 10 of the Tax Administration Act 1994
Name of agreement Company and Limited Partnerships Removals
Agency data share is with Ministry of Business, Innovation and Employment
MoU title MOU between and Inland Revenue and the New Zealand Companies Office, a business unit within the Ministry of Business, Innovation and Employment for the provision and review of company and limited partnership removals and exchange of information about registered companies and limited partnerships.
Purpose

The purpose of the MoU is to:

  • record the basis on which the parties will endeavour to assist each other in the performance of their respective functions
  • facilitate the processing of Inland Revenue objections to the removal/deregistration of companies and limited partnerships from the companies and limited partnerships registers.
Data exchanged

The Companies Office provides Inland Revenue with the following information:

  • list of companies (pending removal) where the Registrar has given notice of his intention to remove from the register
  • list of companies (pending removal) where Inland Revenue has an existing objection to the removal from the register
  • list of limited partnerships (pending deregistration) that the Registrar has given public notice of his intention to deregister from the register
  • list of limited partnerships (pending deregistration) where Inland Revenue has an existing objection to the removal from the register and
  • list of companies and limited partnerships that have been removed/deregistered from the register or restored to the register.
Legal authority Schedule 7, part A, clause 2 Tax Administration Act 1994
Name of agreement Supplying information to assist the Ministry of Business, Innovation and Employment in providing information to Businesses affected by COVID-19
Agency data share is with Ministry of Business, Innovation and Employment
MoU title Supplying information to assist the Ministry of Business, Innovation and Employment in providing information to Businesses affected by Covid-19.
Agency using the title Ministry of Business, Innovation and Employment
Purpose IR may provide information to the Ministry of Business, Innovation and Employment from time to time to enable it to contact Businesses to provide them with up-to-date information related to COVID-19 and to obtain feedback from them about that information. The Ministry of Business, Innovation and Employment will not use the information for any other purpose.
Data exchanged

Information - IR may provide the Ministry of Business, Innovation and Employment with information from time to time in relation to a Business that includes, but is not limited to (if available):

a. full legal name and trading name (if applicable);

b. physical address, email address, or other address

c. New Zealand Business Number;

d. an “in business” indicator (based on evidence of recent GST returns filed etc.);

e. business type (for example, ANZSIC code);

f. number of employees;

g. organisation type indicator (for example, self-employed, small/medium enterprise, large enterprise).

Data Sets – Information may be contained in datasets, including (but not limited to) the following:

a. all active employers with active employees; and/or

b. all self-employed individuals.

Legal authority

Section 18H and clause 23B of Schedule 7 of the Tax Administration Act 1994

Name of agreements Digital Registration of New Immigrants for IRD numbers
Agency data share is with Ministry of Business, Innovation and Employment (MBIE), Immigration New Zealand (INZ)
MoU title Supplying information to facilitate the online processing of applications for an IRD number by new immigrants
Agency using the data
Inland Revenue
Purpose To facilitate and encourage online applications for an IRD number by new immigrants
Data exchange

Inland Revenue provides INZ with the following information to enable INZ to locate its relevant customer:

Applicant Information
  • Surname
  • Date of birth
  • Passport number
  • Passport country of issue
  • Application number
  • Correlation ID
  • Consent given
  • Consent time
  • Consent type

Immigration NZ sends Inland Revenue the following information:

Identity Information
  • given names
  • surname
  • title (if provided by applicant on visa application)
  • country of birth
  • date of birth
  • client status (if in or out of NZ at time of identity verification)
  • passport issue date
  • passport issuing country
  • passport number
Contact Information (all optional if available)
  • residential address
  • contact phone
  • email
  • mobile phone
Visa Information (not applicable for Australian passport holders)
  • NZ arrival date
  • NZ departure date
  • visa type
  • visa application type (for RSE applicants only)
Legal authority 18 (1) of the Tax Administration Act 1994.
Name of agreement Labour Inspectorate
Agency data share is with Ministry of Business, Innovation and Employment (MBIE)
MoU title Supplying information to enable performance of functions under workplace legislation - Proactive Share
Agency using the data MBIE
Purpose This MOU will allow proactive sharing between Inland Revenue and the Labour Inspectorate. This will mean the Labour Inspectorate and Inland Revenue can now proactively share workplace information so long as we satisfy the test of "not undesirable" and "reasonably necessary" in relation to the workplace legislation.
Data exchanged

Employee information:

  • name
  • date of birth
  • IRD number
  • previous names
  • addresses, contact details (email, phone)
  • tax codes
  • registered tax type
  • employer's name, IRD numbers, address
  • employee start and end dates
  • pay periods
  • gross income and deductions.

Entity information:             

  • entity name
  • trading name
  • previous names
  • entity type
  • entity class
  • BIC and description
  • date of entity registration
  • address of entity
  • contact details (email, phone)
  • PAYE contact person
  • locations
  • registered tax types and addresses
  • start and end dates for registered tax types
  • all associated employees
  • employee total earnings and deductions
  • whether group registered
  • parent company (principal shareholder in group).

Linked entity information:

  • names and IRD number
  • relationship to entity
  • trading name
  • previous names
  • entity type
  • entity class
  • BIC and description
  • date of birth, or entity
  • registration date
  • registered addresses
  • contact details.
Legal authority Sections 18H, and Schedule 7, clause 26 of the Tax Administration Act 1994
Name of agreement Labour Inspectorate
Agency data share is with Ministry of Business, Innovation and Employment (MBIE)
MoU title Supplying information to enable performance of functions under workplace legislation
Agency using the data MBIE
Purpose Information may be shared to assist in identifying breaches of “workplace legislation’. Workplace legislation sets out minimum employment standards and standards in relation to health and safety in the workplace.
Data exchanged Employee information:
  • name
  • date of birth
  • IRD number
  • previous names
  • addresses, contact details (email, phone)
  • tax codes
  • registered tax type
  • employers name, IRD numbers, address
  • employee start and end dates
  • pay periods
  • gross income and deductions.
Entity information:
  • entity name
  • trading name
  • previous names
  • entity type
  • entity class
  • BIC and description
  • date of entity registration
  • address of entity
  • contact details (email, phone)
  • PAYE contact person
  • locations
  • registered tax types and addresses
  • start and end dates for registered tax types
  • all associated employees
  • employee total earnings and deductions
  • whether group is registered
  • parent company (principal shareholder in group)
Linked entity information:
  • names and IRD number
  • relationship to entity
  • trading name
  • previous names
  • entity type
  • entity class
  • BIC and description
  • date of birth, or entity registration date
  • registered addresses
  • contact details.
Legal authority Schedule 7, part C, clause 27 of the Tax Administration Act 1994.
Name of agreement Supplying information about certain suspected offences under the Companies Act 1993
Agency data share is with Ministry of Business, Innovation and Employment (MBIE), Companies Office
MoU title Supplying information about certain suspected offences under the Companies Act 1993
Agency using the data MBIE Companies Office
Purpose

To enable information sharing on directors and employees of companies who have committed serious offences under the Companies Act, including:

  • a serious breach of a director's duty to act in good faith and in the best interests of company
  • false statements
  • breaches of various orders and prohibitions from directing, promoting and/or managing companies
  • breach of restrictions on involvement with phoenix companies.
These offences are punishable by a term of imprisonment of up to five years, or a fine of up to $200,000. Inland Revenue may share information relating to these offences when:
  • either agency reasonably suspects the offence has been, is being, or will be committed
  • the information is relevant to the prevention, detection, investigation or prosecution of the offence
  • the information is readily available, is reasonable and practicable to communicate, and that communication is in the public interest.
Data exchanged Inland Revenue may provide the Companies Office, either proactively or on request, with:
  • individual of interest's personal details
  • entity of interest details  
  • details of suspected offences(s)  
  • linked entity information details
Legal authority Schedule 7, part C, clause 37 of the Tax Administration Act 1994
Name of agreement NZBN Recognise (non-registered entities) - Supplying primary business data to the Registrar of New Zealand Business Numbers
Agency data share is with Ministry of Business, Innovation and Employment (MBIE)
Agency using the data MBIE
Purpose This MOU allows for the supply of primary business data to the Registrar of New Zealand Business Numbers.
Data exchanged

During the transitional period from 13 May 2016 to 12 December 2016, the following information about unincorporated entities:

  1. start date
  2. kind of entity
  3. legal entity name
  4. industry classification
  5. registered address
  6. postal address (including address delivery point identifier (DPID) for each address provided, if known)
  7. director(s)
  8. trading name(s)
  9. phone number(s)
  10. email, and
  11. owner (including, for partnerships and trusts, any person occupying a position that is comparable to that of a director of a company and includes the name of the partner(s) or trustee(s) and the entity type of the partner(s) or trustee(s) i.e. whether a company, individual or other type of entity).
  12. a pointer (being a unique identifier that IR allocates to a customer record)

As soon as practicable after the transitional period, the Registrar of NZBN will provide the following information about unincorporated entities:

  1. NZBN, and
  2. a pointer.

After the transitional period, IR will, on request , through an IR defined and supplied webservice will:

  1.  confirm whether IR has a record of the Registrar having issued an NZBN for a specified unincorporated entity, and 
  2. the NZBN.
Legal authority

Clause 25 of Schedule 7 of the Tax Administration Act 1994.

Name of agreement Sharing with the NZ Insolvency and Trustee Service
Agency data share is with The NZ Insolvency and Trustee Service (ITS) business unit within Ministry of Business, Innovations, and Employment (MBIE)
Agency using the data MBIE (NZ Insolvency and Trustee Service) and Inland Revenue
Purpose This MOU sets the framework for co-operation and information sharing between IR and the Official Assignee (OA) to enable both agencies to carry out their responsibilities with regards to liquidations and bankruptcies.
Data exchanged

ITS to IR

  • List of persons adjudicated bankrupt, admitted to the No Asset procedure, who had a summary Instalment Order made, or companies where the OA has been appointed as liquidator.
  • List of undischarged bankrupts.
  • A copy of sealed order for consent to a bankrupt regarding their employment status.

    IR to ITS

  • Advice on the GST status of bankrupt taxpayers;
  • Advice about the revenue content of tax refunds;
Specific information relating to changes in the bankrupts' employment status and their KiwiSaver funds.
Legal authority Clause 15 of Schedule 7 of the Tax Administration Act 1994
Last updated: 28 Apr 2021
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