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Memorandum of understanding between Inland Revenue (IR) and the Ministry of Social Development (MSD) for disclosure of information to MSD when consent is obtained (formula assessed child support liability for benefit entitlement assessment).

Agency using the data

MSD

Purpose of agreement

Disclosure of information on child support liability when the liable person consents. MSD may ask for and receive information directly from IR.

Data exchanged

If MSD has consent from the customer, this customer information will be matched with IR’s system to determine if the liable person has a child support liability:

  • IRD number
  • a requested time frame of child support liability.

The response from IR to MSD will include the following customer information about child support:

  • IRD number
  • full name
  • date of birth
  • type of child support paid
  • current and expected child support costs (if formula assessed).

Legal authority

Approved Information Sharing Agreement under Part 7 of the Privacy Act 2020 and section 18E (2) of the Tax Administration Act 1994.

Last updated: 29 Aug 2025
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