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:
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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:
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Data exchanged |
The Companies Office provides Inland Revenue with the following information:
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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): 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, ANSOC 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 | Authorised under clause 23B, 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
Immigration NZ sends Inland Revenue the following information: Identity Information
|
Legal authority | 18 (1) 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:
Entity information:
Linked entity 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 | 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:
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Data exchanged |
Inland Revenue may provide the Companies Office, either proactively or on request, with:
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Legal authority | Schedule 7, part C, clause 37 of the Tax Administration Act 1994 |