Ministry of Business Innovation and Employment (MBIE)

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.

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.

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.

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.

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

• 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:

• 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

• residential address
• contact phone
• email
• mobile phone

• NZ arrival date
• NZ departure date
• visa type
• visa application type (for RSE applicants only)

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 (principle 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.

• 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 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 (principle shareholder in group)

• 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.

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.

• 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.

• individual of interest's personal details
• entity of interest details  
• details of suspected offences(s)  
• linked entity information details