Name of agreement | Memorandum of Understanding between Inland Revenue and the Ministry of Business, Innovation and Employment |
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MoU title | Memorandum of Understanding between Inland Revenue Department (IR) and the Ministry of Business Innovation and Employment (MBIE) |
Purpose | Information for the purpose of monitoring compliance with the requirements of the Business Payment Practices Act 2023 under which certain entities must disclose and publish their payment practices information. |
Data exchanged |
|
Legal authority | IR may disclose IR Information to MBIE in accordance with clause 25B of Schedule 7 to the Tax Administration Act. |
Name of agreement | Companies' IRD and GST numbers |
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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:
|
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 |
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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:
|
Data exchanged |
The Companies Office provides Inland Revenue with the following information:
|
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 |
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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):
|
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 |
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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
|
Legal authority | 18 (1) of the Tax Administration Act 1994. |
Name of agreement | Disclosure of information with customer consent for the purposes of the fog cannon subsidy |
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Agency data share is with | Ministry of Business, Innovation and Employment (MBIE) |
MoU title | Memorandum of Understanding between Inland Revenue and Ministry of Business, Innovation and Employment - For disclosure of information obtained by consent for the purposes of the fog cannon subsidy |
Agency using the data | MBIE |
Purpose | For disclosure of information obtained by consent for the purposes of the fog cannon subsidy. |
Data exchanged | MBIE provides Inland Revenue with the following MBIE information for each applicant for a fog cannon subsidy (Applicant):
Inland Revenue confirms whether it’s Employment Information covering the previous 30 days. It states that an Applicant had five or fewer paid employees during that period. Inland Revenue answers in one of the following ways:
|
Legal authority | Section 18E (3) of the Tax Administration Act 1994. |
Name of agreement | Labour Inspectorate |
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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:
|
Legal authority | Sections 18H, and Schedule 7, clause 26 of the Tax Administration Act 1994 |
Name of agreement | Labour Inspectorate |
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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:
|
Legal authority | Schedule 7, part C, clause 27 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 |
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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:
|
Legal authority | Clause 25 of Schedule 7 of the Tax Administration Act 1994. |
Name of agreement | Sharing with the NZ Insolvency and Trustee Service |
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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
|
Legal authority | Clause 15 of Schedule 7 of the Tax Administration Act 1994 |
Name of agreement | Supplying information about certain suspected offences under the Companies Act 1993 |
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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:
|
Data exchanged |
Inland Revenue may provide the Companies Office, either proactively or on request, with:
|
Legal authority | Schedule 7, part C, clause 37 of the Tax Administration Act 1994 |
Last updated:
24 Oct 2023