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Memorandum of understanding between Inland Revenue (IR) and the Ministry of Social Development (MSD) for disclosure of information related to Child Support Payment Exchange.

Agency using the data

IR and MSD

Purpose of agreement

IR provides information to MSD to make sure receiving carers get their correct entitlements and meet their obligations for any related benefits/subsidies, including recovery of any associated debt.

Data exchanged

Identifying information IR sends to match with MSD records:

  • IRD number
  • social welfare number
  • full name
  • date of birth
  • contact details including addresses
  • any previous names
  • child support transaction details.

MSD sends this data along with matching data taken from MSD’s systems for each customer. This process ensures IR has the right Social Welfare Number for a customer.

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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