Agreement for the exchange of information between Inland Revenue (IR) and Ministry of Social Development (MSD). This agreement incorporates the community services card match and the Working for Families Tax Credit double payment match.
Agency using the data
MSD
Purpose of agreement
So MSD can:
- verify the entitlement of eligibility of any beneficiary to or for any benefit
- verify the amount of any benefit
- verify entitlement to, and then issue, entitlement cards (currently called Community Service Cards)
- identify beneficiaries who are receiving a tax credit from both IR and MSD and
- verify whether a qualifying person is or was entitled to any benefit.
Data exchanged
Information relating to employment commencement and cessation and income requests.
MSD provides IR with:
- IRD number
- first initial and surname
- date of birth
- benefit start and end dates
- MSD number
- benefit class and amount.
IR provides MSD with:
- IRD number
- date employment commenced and ceased
- employer name and address
- income amount
- MSD number
- benefit class
- beneficiary's full name and address
- deemed family scheme
- tax credit payable
- paid partner's IRD number, full name, address and annual entitlement, number of children and their dates of birth.
Information relating to tax credit double payment identification.
Inland Revenue supplies MSD with:
- IRD number
- name
- date of birth
- benefit end date
- MSD number
- benefit class and amount.
MSD supplies IR with:
- IRD number
- date Working for Families Tax Credit payments started
- amount of Working for Families Tax Credit paid.
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