Memorandum of understanding between Inland Revenue (IR) and Ministry of Social Development (MSD) for supplying Information to assist the Ministry of Social Development to reduce benefit and subsidy overpayments.
Agency using the data
MSD
Purpose of agreement
To assist MSD by communicating information to locate and recover debt from beneficiaries.
Data exchanged
Where an individual's eligibility for a benefit, subsidy, or a particular level of benefit, might be in question based on information identified by IR, IR may provide MSD with:
- sources and amounts of income
- full name of the beneficiary, their partner and child
- care giving arrangements
- relationship changes
- employment changes
- paid parental leave
- whether receiving a benefit if applicable
- current address/contact details (including overseas information)
- address/bank
- bank account information
- whether the client has departed NZ permanently
- child support details where IR knows the entitlement does not match the child support situation
- tax agent
- associated entities for example companies, trusts and any other relevant information about the suspicion of fraud in relation to benefit or subsidy
- employer and income details.
Where IR believes that a customer is getting a benefit or subsidy and is either dead, bankrupt or has an invalid address, IR may provide MSD with:
- IRD and social welfare number
- full name and any alias
- date of birth
- bank account details
- phone number
- email address
- physical address
- nominated person
- period after bankruptcy or deceased date of death in which income was received.
Where an individual appears to be receiving income in addition to a benefit or subsidy, or during a period in which a benefit or subsidy has been claimed, IR may provide MSD with:
- IRD and social welfare number
- full name and any alias
- date of birth
- bank account details
- phone number
- email address
- physical address
- nominated person
- name and trading name of employer
- employer's contact phone number, address and email
- amount of income from other sources during the period
- start and end dates of employment.
Legal authority
Approved Information Sharing Agreement under part 7 of the Privacy Act 2020 and section 18E(2) of the Tax Administration Act 1994.